The Personal Income Tax

Overview

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.

Product Details

ISBN-13:	9780444882882
Publisher:	Emerald Group Publishing Limited
Publication date:	08/16/1990
Series:	Contributions to Economic Analysis , #191
Pages:	340
Product dimensions:	6.12(w) x 9.25(h) x 0.87(d)

Table of Contents

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.