Taxation and Human Rights : Ifa Congress Seminar Series, 12 - International Fiscal Association (Ifa)

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Taxation and Human Rights

By: International Fiscal Association (Ifa)

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Paperback | 1 September 1988

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92 Pages

Dimensions(cm)
21.59 x 14.61 x 1.27

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This volume presents the view of Professor Klaus Vogel of the University of Munich on the choice between the source principle & the domicile principle. Neutrality considerations, Vogel believes dictate the adoption of the source principle. His economic arguments are contested by Johan Brands of the Tinbergen Institute. Professor Kees van Raad of Leiden University takes issue with Vogel's legal arguments. The volume was edited by Sybren Cnossen of Erasmus University.

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