International Encyclopedia of Comparative Law Online

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I. Tax Structures
(18,794 words)

Volume XIII: Business and Private Organizations | Chapter 11 (1974): Taxation of Business Organizations

Completed in December 1971; some later developments have been taken into account.

J. van Hoorn

A. Taxes on the Formation of Capital

1. Concept of capital formation taxes. – Some form of levy is imposed as an immediate consequence of the bringing together of business capital in almo…

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J. van Hoorn, “I. Tax Structures”, in: International Encyclopedia of Comparative Law Online, Edited by: U. Drobnig, R. David, H. H. Egawa, R. Graveson, V. Knapp, A. T. Von Mehren, Y. Noda, S. Rozmaryn, V. M. Tschchikvadze, H. Valladão, H. Yntema, K. Zweigert. Consulted online on 23 March 2023 <>
First published online: 2018

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