TY  - BOOK
AU  - Réamonn,Seán
TI  - The philosophy of the corporate tax
AV  - KD5504 .R4
U1  - 336.243 
PY  - 1970///]
CY  - Dublin
PB  - Institute of Public Administration
KW  - Corporations--Taxation--Law and legislation
KW  - Business tax
KW  - Great Britain
N1  - Includes bibliographical references
N2  - The book surveys the history of value-added tax and describes what governmental commissions have recommended in different countries throughout the world, how governments - including the governments of the EEC - have approached the problem and what commentators' view have been. There is a detached analysis of the considerations that arise but no attempt is made to suggest that any one system provides a complete solution
ER  -