Comments: Taxation of Foreign Firms: a Note on Karageorgas's Requirements for Horizontal Equity

Marian Krzyzaniak
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Marian Krzyzaniak: Rice University

Public Finance Review, 1974, vol. 2, issue 4, 485-489

Abstract: The commentator finds Karageorgas's requirements not stringent enough. They are based only on legal aspects of the problem. Considering incidence aspects of taxation of multinationals one would have to add many more conditons. One may, therefore, doubt if equitable taxation of multinationals is possible.

Date: 1974
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Persistent link: https://EconPapers.repec.org/RePEc:sae:pubfin:v:2:y:1974:i:4:p:485-489

DOI: 10.1177/109114217400200406

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