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.
Les informations fournies dans la section « Synopsis » peuvent faire référence à une autre édition de ce titre.
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Hardback. Etat : New. 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. N° de réf. du vendeur LU-9780444882882
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Hardback. Etat : New. 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. N° de réf. du vendeur LU-9780444882882
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Gebunden. Etat : New. Dieser Artikel ist ein Print on Demand Artikel und wird nach Ihrer Bestellung fuer Sie gedruckt. InhaltsverzeichnisIntroduction and Summary (R.M. Bird and S. Cnossen). Personal Income Tax Reforms in OECD Member Countries (S. Cnossen and K. Messere). Key Issues in the Reform of Personal Income Taxes (R. Goode Commentary by H.-W. Sin. N° de réf. du vendeur 5916959
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