James E. Meade

The Structure and Reform of Direct Taxation (Routledge Revivals)

• Gebundenes Buch

Produktbeschreibung

First published in 1978, 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. It represents the most important contemporary examination of the structure of UK taxation and direct taxation systems in general. The results of two years' intensive research and discussion by this independent committee are presented as a report under the joint authorship of an outstanding team of tax experts. The committee brought together professional practitioners-lawyers, accountants and taxation administrators-and academic specialists in fiscal studies, and here provides a unique review of direct taxation which is comprehensive, singularly original and full of good sense. The book begins with a return to first principles, restates the objectives of a good tax system and analyses existing structures. It goes on to examine the feasibility of basic reforms which would allow the system to become more straightforward in operation and which would base taxation on what individuals take out of the economy rather than on what they put into it.

---

Hinweis: Dieser Artikel kann nur an eine deutsche Lieferadresse ausgeliefert werden.

Produktdetails

• Verlag: Routledge
• Seitenzahl: 556
• Erscheinungstermin: 3. Juni 2011
• Englisch
• Abmessung: 240mm x 161mm x 34mm
• Gewicht: 992g
• ISBN-13: 9780415619981
• ISBN-10: 041561998X
• Artikelnr.: 32311891

Autorenporträt

James Meade

Inhaltsangabe

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