共 50 条
- [3] VALUE OF A COMPREHENSIVE TAX BASE AS A TAX REFORM GOAL JOURNAL OF LAW & ECONOMICS, 1970, 13 (02): : 327 - 363
- [5] Tax Arbitrage: The Trawling of the International Tax System JOURNAL OF THE AMERICAN TAXATION ASSOCIATION, 2012, 34 (02): : 125 - 127
- [6] TAXPAYER ANTICIPATION, CHANGING TAX RATES, AND THE CHOICE OF TAX BASE PUBLIC FINANCE-FINANCES PUBLIQUES, 1985, 40 (02): : 247 - 262
- [7] Optimal Tax Design: Choice of Tax Base and Rate Structure AUSTRALIAN TAX REVIEW, 2022, 51 (02): : 103 - 117
- [8] Tax Reform and Tax Experts JOURNAL OF THE AMERICAN TAXATION ASSOCIATION, 2018, 40 (02): : 83 - 88