剧情简介:Tax by Design identifies what makes a good tax system for an open developed economy in the 21st century and suggests how the UK tax system could be reformed to move in that direction. The recommendations stress the importance of neutrality and transparency in tax design. It draws on the expert evidence from the commissioned chapters and commentaries in Dimensions of Tax Design....(展开全部)
作者:James Mirrlees
出版社:Oxford University Press, USA
ISBN:9780199553747