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The Personal Income Tax

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Description

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.
Release date NZ
August 16th, 1990
Audience
  • Professional & Vocational
Contributors
  • Edited by Richard M. Bird
  • Edited by Sijbren Cnossen
Pages
340
Dimensions
156x234x22
ISBN-13
9780444882882
Product ID
6120235

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