LAUFENBURGER (Henry)
    SUMMARY OF FINANCIAL ECONOMICS AND LEGISLATION, INCOME AND TAX and SUMMARY OF FINANCIAL LEGISLATION No. 1: Taxes on Income and Wealth, updated to April 20, 1941
Édition :
    Paris
Date :
    1941
    in-8, br., (lightly faded), 226-33 p.
    The author states in his preface that his aim in writing this work is to complement Trotabas's treatises on the legal and technical aspects of taxation and Jèze's on its political significance by adding a study of financial economics, drawing inspiration from Nogaro's doctoral course taught at the Paris Faculty of Law at the same time. It is worth noting that this work is, in particular, one of the foundations of the reflection on tax justice that would later inspire Lauré in his deliberations on the creation of value-added tax. A rather unusual text.

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Mots-clés : Commercial Law - Companies - Business Law

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