The economics of taxation
著者
書誌事項
The economics of taxation
Prentice Hall, 1992
4th ed
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
Updated and including changes announced in the March 1992 budget, this text introduces the economic theory of taxation. It gives an account of the UK tax system, and describes the present tax system and alternatives, fiscal policy and some applications of tax practice such as income tax.
目次
- Part 1 Principles of taxation: taxation and efficiency
- taxation and incentives
- taxation and equity
- taxation and stabilization. Part 2 Taxation policy and practice: personal income tax
- further aspectss of income tax
- the taxation of wealth
- indirect and other taxes
- commpany tax systems
- the UK corporation tax
- numerical illustrations.
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