The Personal Income Tax
Phoenix from the Ashes?
Sijbren Cnossen
Barcode 9780444882882
Hardback
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£168.49
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Original price
£168.49
Original price
£168.49
£168.49
-
£168.49
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£168.49
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Release Date: 16/08/1990
Genre: Business & Finance
Label: Elsevier Science Ltd
Series: Contributions to Economic Analysis
Contributors: Sijbren Cnossen (Edited by), Richard M. Bird (Edited by)
Language: English
Publisher: Emerald Publishing Limited
Phoenix from the Ashes?
The Personal Income Tax
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.