Proportionality and fair taxation
By: Joäo Dâcio Rolim
Series: Series on international taxation -- volume 48
Publisher: Wolter Kluwer Law & Business
Published: 2014
Place of publication: Alphen aan den Rijn, The Netherlands
Language: eng
Number of pages: 240
ISBN-13: 9789041158383
Subjects: Taxation; Law and legislation; Tax incidence; Proportionality in law; Fairness; Economic aspects
Notes: Includes bibliographical references (pages 205-215) and index.
Table of contents: title: The relationship between the rule of reason, the standard of reasonablemess and proportionality in search of fairness; title: American legislation and the US Supreme Court; title: International jurisdictions and proportionality and reasonable standards of review (the ICJ, the ECHR, and the WTO); title: A European Union law (tje European Court of Justice); title: Conclusion.