美国纳税人权利法案:一个蹒跚学步的孩子的思考

Public Economics: Taxation Pub Date : 2021-02-08 DOI:10.2139/ssrn.3782019

R. Avi-Yonah

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摘要

在美国，《纳税人权利法案》(labor Bill of Rights)只有7年的历史，而且到目前为止，还没有人根据该法案对国税局提出过成功的挑战。下面首先介绍美国劳工法下的现有判例法。主要结论是，美国的人工流产是一个前景不确定的蹒跚学步者。然后，本文就劳动生产率在企业纳税人中的应用提出了一些看法。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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The US Taxpayer Bill of Rights: Reflections on a Toddler

In the US the Taxpayer Bill of Rights (TBOR) is only seven years old, and moreover no successful challenge to the IRS under it has been brought so far. The following first describes the existing case law under the US TBOR. The main conclusion is that the US TBOR is a toddler with uncertain prospects. The article then offers some observations on the application of the TBOR to corporate taxpayers.

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Public Economics: Taxation

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