Tax distribution and revenue analyses for individual income taxes

著者

    • Treviso, Anthony N.

書誌事項

Tax distribution and revenue analyses for individual income taxes

Anthony N. Treviso(editor)

（Economic issues, problems and perspectives series）

Nova Science Publishers, c2011

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注記

Includes index

内容説明・目次

内容説明

Distributional effects are often central policy issues in debates over tax legislation. Although economic analysis can be used to estimate the distribution of the tax system, or a tax change, it cannot be used to provide a normative or prescriptive analysis. Descriptive analyses indicate the expected effects of policies, but normative analyses indicate the optimal policy. This book discusses different philosophies about how the tax burden should be distributed, and what those philosophies imply for the shape of the tax system. It addresses the question of the justifications for a progressive tax system, as well as the measures that can be used to characterise the distributional effects of tax changes.

目次

  • Preface
  • Distribution of the Tax Burden Across Individuals: An Overview
  • Income Inequality & the U.S. Tax System
  • Sources of the Growth & Decline in Individual Income Tax Revenues Since 1994
  • Improving CBO's Methodology for Projecting Individual Income Tax Revenues
  • Index.

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