Income Tax in Common Law Jurisdictions 在線電子書 pdf 下載 txt下載 epub 下載 mobi 下載 2024

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Harris, Peter 作者

Cambridge Univ Pr

譯者

2006-11 出版日期

592 頁數

$ 218.09 價格

HRD

叢書系列

9780521870832 圖書編碼

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發表於2024-11-10

Income Tax in Common Law Jurisdictions 在線電子書 epub 下載 mobi 下載 pdf 下載 txt 下載 2024

Income Tax in Common Law Jurisdictions 在線電子書 epub 下載 pdf 下載 mobi 下載 txt 下載 2024

Income Tax in Common Law Jurisdictions 在線電子書 pdf 下載 txt下載 epub 下載 mobi 下載 2024

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Income Tax in Common Law Jurisdictions 在線電子書 pdf 下載 txt下載 epub 下載 mobi 在線電子書下載

Income Tax in Common Law Jurisdictions 在線電子書圖書描述

This book was first published in 2006. Many common law countries inherited British income tax rules. Whether the inheritance was direct or indirect, the rationale and origins of some of the central rules seem almost lost in history. Commonly, they are simply explained as being of British origin without more, but even in Britain the origins of some of these rules are less than clear. This book traces the roots of the income tax and its precursors in Britain and in its former colonies to 1820. Harris focuses on four issues that are central to common law income taxes and which are of particular current relevance: the capital/revenue distinction, the taxation of corporations, taxation on both a source and residence basis, and the schedular approach to taxation. He uses an historical perspective to make observations about the future direction of income tax in the modern world.

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