The Structure and Reform of Direct Taxation (Routledge Revivals)
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ISBN-13:
9780415619981
Veröffentl:
2011
Erscheinungsdatum:
03.06.2011
Seiten:
556
Autor:
James Meade
Gewicht:
948 g
Format:
234x156x30 mm
Sprache:
Englisch
Beschreibung:
The Structure and Reform of Direct Taxation presents the full findings and recommendations of the 'Meade' committee set up by The Institute for Fiscal Studies
Part One: Introduction 1. Scope and Purpose of the Study 2. The Characteristics of a Good Tax Structure 3. The Tax Base Part Two: Defects of the Present System 4. The Existing Base for Direct Taxes in the United Kingdom 5. The Direct Tax Burden and its Distribution 6. Indexation for Inflation Part Three: Some Radical Restructurings of the System of Direct Taxes 7. A Comprehensive Income Tax 8. Forms of Expenditure Tax 9. A Universal Expenditure Tax 10. A Two-Tier Expenditure Tax 11. Housing 12. Corporation Tax 13. Social Security and Income Maintenance 14. The Rate Structure 15. Capital Taxes I: Taxes on the Transfer of Wealth 16. Capital Taxes II: An Annual Wealth Tax 17. National Insurance Contributions, Payroll Taxes, Investment Income Surcharge, Earned Income Relief and Capital Taxes 18. The Tax Unit 19. Trusts
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