Abstract
The theoretical framework underlying the following analysis consists of basic normative criteria for an optimal taxation which are shown in figure 5.1 below.371 The normative criteria are used to evaluate the current tax regulations and to recommend possible reforms.
For the basic normative criteria of a fiscal system, see also Jacobs (Ed.), 2002, pp. 294–295.
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© 2006 Deutscher Universitats-Verlag | GWV Fachverlage GmbH, Wiesbaden
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(2006). Normative Criteria for Optimal Taxation. In: International Company Taxation in the Era of Information and Communication Technologies. DUV. https://doi.org/10.1007/978-3-8350-9138-2_5
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DOI: https://doi.org/10.1007/978-3-8350-9138-2_5
Publisher Name: DUV
Print ISBN: 978-3-8350-0311-8
Online ISBN: 978-3-8350-9138-2
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