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[null,"1.","Record Nr.",null,"UNISA990000915660203316"]
[null,null,"Autore",null,"LOURENÇO, Eduardo"]
[null,null,"Titolo",null,"Poesia e metafísica : Camoes, Antero, Pessoa / Eduardo Lourenço"]
[null,null,"Pubbl/distr/stampa",null,"Lisboa : Sá da Costa editora, 1983"]
[null,null,"Descrizione fisica",null,"261 p. ; 21 cm"]
[null,null,"Disciplina",null,"869.12"]
[null,null,"Soggetti",null,"Camoes, Luis : de"]
[{"$nulls":4},"Pessoa, Fernando"]
[{"$nulls":4},"Quental, Antero : de"]
[null,null,"Collocazione",null,"II.6.B.99"]
[null,null,"Lingua di pubblicazione",null,"Portoghese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,"2.","Record Nr.",null,"UNINA9910783261503321"]
[null,null,"Titolo",null,"The crisis in tax administration / / Henry J. Aaron, Joel Slemrod, editors"]
[null,null,"Pubbl/distr/stampa",null,"Washington, D.C. : , : Brookings Institution Press, , 2004"]
[{"$nulls":4},"©2004"]
[null,null,"ISBN",null,"0-8157-9656-0"]
[null,null,"Descrizione fisica",null,"1 online resource (viii, 402 pages) : illustrations"]
[null,null,"Disciplina",null,"339.2/00973"]
[null,null,"Soggetti",null,"Tax administration and procedure - United States"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Note generali","Papers presented at a conference jointly sponsored by the Brookings Institution and the Office of Tax Policy Research at the University of Michigan Business School."]
[null,null,null,"Nota di bibliografia","Includes bibliographical references and index."]
[null,null,"Nota di contenuto",null,"Contents; Preface; 1 Introduction; 2 The Tax Shelter Battle; 3 Issues of International Tax Enforcement; 4 Small Business and the Tax System; 5 The TurboTax Revolution: Can Technology Solve Tax Complexity?; 6 Issues Affecting Low-Income Filers; 7 Tax Preparers; 8 Carrots and Sticks in Enforcement; 9 Effects of Tax Simplification Options: A Quantitative Analysis; 10 Ultimate Objectives for the IRS: Balancing Revenue and Service; 11 Experience and Innovations in Other Countries; Contributors; Index"]
[null,null,null,"Sommario/riassunto","People pay taxes for two reasons. On the positive side, most people recognize, even if grudgingly, that payment of tax is a duty of citizenship. On the negative side, they know that the law requires payment, that evasion is a crime, and that willful failure to pay taxes is punishable by fines or imprisonment. The practical questions for tax administration are how to strengthen each of these motives to comply with the law. How much should be spent on enforcement and how should enforcement be organized to promote these objectives and achieve the best results per dollar spent?"]