OECD Taxation Working Papers N. 32: Legal tax liability, legal remittance responsibility and tax incidence

Legal tax liability, legal remittance responsibility and tax incidence. THREE DIMENSIONS OF BUSINESS TAXATION.

Milanez, A. (2017), “Legal tax liability, legal remittance responsibility and tax incidence: Three dimensions of business taxation”, OECD Taxation Working Papers, N. 32,
OECD Publishing, Paris.
http://dx.doi.org/10.1787/e7ced3ea-en