The Personal Income Tax: Phoenix from the Ashes?

ISBN-13: 9780444882882 / Angielski / Twarda / 1990 / 340 str.

Sijbren Cnossen;Richard M. Bird

Opis

The papers in this volume review and evaluate the wave of income tax reforms that have taken place in the industrial world over the last five years. The key issues which are singled out include the effect of the income tax on labor supply, the tax unit, the relationship with social security taxes, the taxation of capital income, international issues and the political economy of income taxation. Special attention is given to the choice between income and consumption as the appropriate tax base on efficiency and horizontal equity grounds.