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Waiting for Perseus: A Sur-Reply to Graetz and Warren.
- Source :
- Tax Law Review; Spring2014, Vol. 67 Issue 3, p375-452, 78p
- Publication Year :
- 2014
-
Abstract
- The author presents his views on the arguments of Michael Graetz and Alvin Warren raised in response to the article "What is Tax Discrimination" published in 2012. Topics discussed include the comments of Graetz and Warren on the adoption of capital neutrality benchmarks into labor benchmarks, the tax nondiscrimination doctrine of the European Court of Justice and economic efficiency issues raised in constitutional courts. It mentions the U.S and European Union tax discrimination cases.
Details
- Language :
- English
- ISSN :
- 00400041
- Volume :
- 67
- Issue :
- 3
- Database :
- Supplemental Index
- Journal :
- Tax Law Review
- Publication Type :
- Academic Journal
- Accession number :
- 98776975