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Full-Text Articles in Law
Tax Neutrality, Stephen Utz
Tax Neutrality, Stephen Utz
Faculty Articles and Papers
Is tax neutrality an illusion? My honored friend Pierre Beltrame and his distinguished co-author Lucien Mehl once wrote: “[L]orsque le taux de l’impôt s’éléve, qu’il devient progressif, et que d’importantes masses monétaires sont redistribuées, le fait financier ne peut être neutre, stricto sensu, à l’égard, ni de l’ensemble de l’économie, ne de la répartition de revenu national” (Pierre Beltrame & Lucien Mehl, Techniques, Politiques et Institutions Fiscales Comparées, Presses Universitaires de France, Paris, 2d ed., 1997, p. 314). As they also observed, however, relative judgments of neutrality, judgments that purport to deal the neutrality of isolated elements of a tax …
Tax Reform In The Aftermath Of The Financial Crisis, Stephen Utz
Tax Reform In The Aftermath Of The Financial Crisis, Stephen Utz
Faculty Articles and Papers
No abstract provided.
Tax Reform In The Aftermath Of The Financial Crisis, Stephen Utz
Tax Reform In The Aftermath Of The Financial Crisis, Stephen Utz
Faculty Articles and Papers
No abstract provided.