CAPITAL INCOME TAXATION IN A WORLD-ECONOMY - A TERRITORIAL SYSTEM VERSUS A RESIDENCE SYSTEM

被引：12

作者：

IHORI, T

机构：

来源：

ECONOMIC JOURNAL | 1991年 / 101卷 / 407期

关键词：

D O I：

10.2307/2233867

中图分类号：

F [经济];

学科分类号：

02 [经济学];

摘要：

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页码：958 / 965

页数：8

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