The Structure and Reform of Direct Taxation (Routledge Revivals)

ISBN-13: 9780415619981 / Angielski / Twarda / 2011 / 556 str.

James E. Meade

Opis

This work presents the full findings and recommendations of the 'Meade' committee set up by The Institute for Fiscal Studies. The book begins with a return to first principles, restates the objectives of a good tax system and analyses existing structures.

Spis treści

Part One: Introduction  1. Scope and Purpose of the Study  2. The Characteristics of a Good Tax Structure  3. The Tax Base  Part Two: Defects of the Present System  4. The Existing Base for Direct Taxes in the United Kingdom  5. The Direct Tax Burden and its Distribution  6. Indexation for Inflation  Part Three: Some Radical Restructurings of the System of Direct Taxes  7. A Comprehensive Income Tax  8. Forms of Expenditure Tax  9. A Universal Expenditure Tax  10. A Two-Tier Expenditure Tax  11. Housing  12. Corporation Tax  13. Social Security and Income Maintenance  14. The Rate Structure  15. Capital Taxes I: Taxes on the Transfer of Wealth  16. Capital Taxes II: An Annual Wealth Tax  17. National Insurance Contributions, Payroll Taxes, Investment Income Surcharge, Earned Income Relief and Capital Taxes  18. The Tax Unit  19. Trusts

O autorze

James Meade