Open AccessFairness in International Taxation: The Ability-to-Pay Case for Taxing Worldwide Income
Author(s) -
J. Clifton Fleming,
Robert J. Peroni,
Stephen E. Shay
Publication year - 2022
Publication title -
florida tax review
Language(s) - English
Resource type - Journals
eISSN - 2476-1699
pISSN - 1066-3487
DOI - 10.5744/ftr.2001.1004
Subject(s) - public economics , economics , equity (law) , tax policy , income tax , multinational corporation , context (archaeology) , international taxation , tax avoidance , deference , double taxation , tax reform , finance , political science , law , paleontology , biology