A US Subnational Perspective on the “Logic” of Taxing Income on a “Market” Basis

Journal
Hellerstein, W.
International; OECD
Bulletin for International Taxation 2018 (Volume 72), No. 4/5
FormatPDF
EUR
40
| USD
45
(VAT excl.)

In this article, the author comments on some of the fundamental propositions advanced by Wolfgang Schön’s examination of “Ten Questions about Why and How to Tax the Digitalized Economy”.