Report on conceptual and practical difficulties encountered in the measurement of average tax rates using aggregate data. The conclusion is that average (implicit) tax rates measured using aggregate data will in a number of cases generate misleading indicators of the tax burdens…
Analysis of important current tax policy issues in a number of areas: corporate income tax; personal income tax and social security contributions; consumption tax; property and wealth taxes; devolving expenditure and taxing power; tax administration and enforcement.
Tax systems have changed considerably in the past three decades. These fundamental changes have been the result of economic globalization, new political stances, and also of developments in public finance thought. The chapters in this volume offer a critical review of those chan…
Details the recent revolution in economic theory from its origins in Congressman Jack Kemp's office in 1975, through the Reagan administration political planning, and reveals how economic policy is made in Washington.
Details the recent revolution in economic theory from its origins in Congressman Jack Kemp's office in 1975, through the Reagan administration political planning, and reveals how economic policy is made in Washington.
