The personal income tax : Phoenix from the ashes?
著者
書誌事項
The personal income tax : Phoenix from the ashes?
（Contributions to economic analysis, 191）
North-Holland , Distributors for the U.S. and Canada, Elsevier Science Pub. Co., 1990
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注記
Papers presented at a conference held in Rotterdam in January 1989, sponsored by the International Seminar in Public Economics (ISPE) and the Institute for Fiscal Studies of the Economics Faculty of Erasmus University Rotterdam (EUR)
Includes bibliographical references ( p. [297]-308) and indexes
内容説明・目次
内容説明
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.
目次
- Introduction 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. Sinn). The Choice Between Income and Consumption: Efficiency and Horizontal Equity Aspects (G.R. Zodrow
- Commentary by H. Galper
- Commentary by M. Rose). Taxation of Labor Income (F. Bourguignon
- Commentary by G. Tillman. Commentary by J.M. Ritzen). Implications of Family Sharing for the Design of an Ideal Personal Tax System (M.J. McInytre
- Commentary by W. Hettich). The Interrelationship Between Tax and Benefit Systems (J.A. Kay
- Commentary by J. Bristow
- Commentary by J.M. Ritzen). Capital Income and the Future of the Income Tax (E. Steuerle
- Commentary by A.L. Bovenberg
- Commentary by C.E. McLure, Jr.). The Personal Income Tax in an Interdependent World (R.M. Bird and C.E. McLure, Jr. Commentary by P.B. Musgrave
- Commentary by A.L. Bovenberg). The Positive Political Economy of Income Taxation (W. Hettich and S.L. Winer
- Commentary by F. Schneider
- Commentary by F. van Winden). References. Index.
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