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Allocating the Burden of Taxation Justly. (Record no. 214556)

000 -LEADER
fixed length control field 00949nam a22001937a 4500
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20250410102814.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 250410b ||||| |||| 00| 0 eng d
022 ## - INTERNATIONAL STANDARD SERIAL NUMBER
International Standard Serial Number 0306-8293
040 ## - CATALOGING SOURCE
Transcribing agency LCC
050 ## - LIBRARY OF CONGRESS CALL NUMBER
Classification number https://www.emerald.com/insight/content/doi/10.1108/03068299010002811/full/html.
245 ## - TITLE STATEMENT
Title Allocating the Burden of Taxation Justly.
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. Emerald
Name of publisher, distributor, etc. Emerald
310 ## - CURRENT PUBLICATION FREQUENCY
Current publication frequency quarterly
362 ## - DATES OF PUBLICATION AND/OR SEQUENTIAL DESIGNATION
Dates of publication and/or sequential designation Vol. 17 No. 3, 1990.
520 ## - SUMMARY, ETC.
Summary, etc. Justice in taxation depends on implementing the principle of proportionately equal burden on all, where one has no choice but to use the devices of cardinally measurable utility and interpersonal comparisons. Despite levies by multiple levels of government and subdivision into different taxes, the overall principle applies of equal burden.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Source of heading or term taxation
856 ## - ELECTRONIC LOCATION AND ACCESS
Host name https://www.emerald.com/insight/content/doi/10.1108/03068299010002811/full/html.
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Source of classification or shelving scheme
Koha item type Electronic Resource
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Permanent Location Current Location Shelving location Date acquired Full call number Date last seen Uniform Resource Identifier Price effective from Koha item type
&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; Main Library Main Library Periodicals 2025-04-10 https://www.emerald.com/insight/content/doi/10.1108/03068299010002811/full/html. 2025-04-10 <a href="https://www.emerald.com/insight/content/doi/10.1108/03068299010002811/full/html">https://www.emerald.com/insight/content/doi/10.1108/03068299010002811/full/html</a> 2025-04-10 Electronic Resource