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Local Taxation: Principles and Scope [PDF]
The paper discusses principles of local taxation such as accountability, benefit-tax link, non-distortion, regional equity, long-term efficiency, reliability and stability of tax bases, tax sharing as implicit insurance, and administrative simplicity. Not all of the criteria for local taxation are consistent with each other and could be realized at the
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Principles and Methods of Taxation
Studies in Systems, Decision and Control, 2019Irina V Gashenko
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Optimal Income Taxation Theory and Principles of Fairness
Journal of Economic Literature, 2018Marc Fleurbaey, François Maniquet
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Constructing the Fundamental Principles of Taxation through Triangulation
ATA Journal of Legal Tax Research, 2018Hanneke Du Preez
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THE PRINCIPLE OF UNIVERSALITY OF TAXATION
Courier of the Kutafin Moscow State Law University, 2018openaire +1 more source
Taxation for Development: Principles and Applications.
Economica, 1987Nicholas Stern, Stephen R. Lewis
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