21世纪税收改革，很不错的书籍
Tax by Design presents a picture of coherent tax reform whose aim is to identify the characteristics of a good tax system for any open developed economy, to assess the extent to which the UK tax system conforms to these ideals, and to recommend how it might realistically be reformed in that direction. Drawing on the expert evidence in Dimensions of Tax Design, it provides an integrated view of tax reform.

Tax by Design.pdf
大小:(4.47 MB)

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Dimensions of Tax Design
Dimensions of Tax Design brings together a high-profile group of more than fifty international experts and younger researchers. It consists of a set of thirteen commissioned studies which draw on the latest thinking in each area. These are supplemented by expert commentaries to provide a wide range of views and ideas.

Dimensions of Tax Design.pdf
大小:(7.88 MB)

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