雑誌記事見出し検索

Search Title

Tramp shipping: The role of taxation in international resource allocation

雑誌名 Maritime policy & management
出版社 Taylor & Francis
巻号 Vol.24 No.3
筆者・編者・翻訳者 Thomas P. Mayr, Raymond H. McGrath
記事概要

Introduction: The need for tax minimization in tramp shipping
A framework for analysing the total cost of taxation
A comparison of eight prominent shipping tax regimes
Variations in the cost of equity
Conclusions and implications