Theory of Equitable Taxation

Publisher : Springer

ISBN-13 : 9783540514268

Page : 217 pages

Rating : 4.5/5 from 268 voters

This study offers a systematic analysis of basic questions relating to equitable income taxation. Of course, a definite solution, resting on scientific arguments, cannot be expected for this important field of government activity. However, what is possible, is an exhaustive dis cussion of various aspects of equitable income taxation, thus preparing the ground for reasonable political decisions. I hope that the present book will contribute to this continuing discus sion, presenting results from modern social-choice theory and optimum taxation theory in order to gain further insights into the problem of income taxation. On a fundamental level, social-choice theory is applied in order to in vestigate the normative foundation of different tax rules. Arrow's im possibility theorem forms the starting point of the analysis; as was shown by recent contributions to social-choice theory, this impossibi lity result can be overcome if various degrees of interpersonal utility comparisons are admitted. Using this approach, one can work out the general norms of equity behind familiar tax rules. As a special point, the traditional principle of equal proportional sacrifice will be given a social-choice theoretic foundation in this book. The second level on which tax rules can be discussed, concerns their respective consequences in concrete taxation models. TWo such models are specified in this study, the first one takes gross income of the taxpayers as given, it is contrasted with the second, more complex mod el, where the individual labour-leisure decision is taken into account.

More Books:

Theory of Equitable Taxation
Language: en
Pages: 217
Authors: Johann K. Brunner
Categories: Business & Economics
Type: BOOK - Published: 1989-07-26 - Publisher: Springer

This study offers a systematic analysis of basic questions relating to equitable income taxation. Of course, a definite solution, resting on scientific argument
Theory of Equitable Taxation
Language: en
Pages: 217
Authors: Johann K. Brunner
Categories: Business & Economics
Type: BOOK - Published: 2012-12-06 - Publisher: Springer Science & Business Media

This study offers a systematic analysis of basic questions relating to equitable income taxation. Of course, a definite solution, resting on scientific argument
Equitable Taxation
Language: en
Pages: 122
Authors:
Categories: Taxation
Type: BOOK - Published: 1892 - Publisher:

Commodity Tax Harmonization in the European Community
Language: en
Pages: 216
Authors: Andreas Haufler
Categories: Business & Economics
Type: BOOK - Published: 2012-12-06 - Publisher: Springer Science & Business Media

The book is concerned with the main issues that arise for general commodity taxation in the internal market: the choice of a new international tax principle and
Tax Systems and Tax Reforms in Europe
Language: en
Pages: 336
Authors: Luigi Bernardi
Categories: Business & Economics
Type: BOOK - Published: 2004-05-05 - Publisher: Routledge

The last decade has seen important changes taking place in the tax regimes of many European countries. A comprehensive picture of what is happening in European
American Federal Tax Reports
Language: en
Pages: 2530
Authors:
Categories: Taxation
Type: BOOK - Published: 2002 - Publisher:

Ser. 2 contains unabridged federal and state court decisions arising under the Federal tax laws and previously reported in Prentice-Hall federal taxes.
On the Theory and Policy of Systemic Change
Language: en
Pages: 235
Authors: Hans-J├╝rgen Wagener
Categories: Business & Economics
Type: BOOK - Published: 2012-12-06 - Publisher: Springer Science & Business Media

Between 1989 and 1992 three colloquia on transformation problems were held at the Ludwig-Reimers-Stiftung, Bad Homburg. At the end of the 1980s the collapse of
The Encyclopedia of Taxation & Tax Policy
Language: en
Pages: 522
Authors: Joseph J. Cordes
Categories: Business & Economics
Type: BOOK - Published: 2005 - Publisher: The Urban Insitute

"From adjusted gross income to zoning and property taxes, the second edition of The Encyclopedia of Taxation and Tax Policy offers the best and most complete gu
Principles of Macroeconomics:
Language: en
Pages: 640
Authors: Ahuja H.L.
Categories: Business & Economics
Type: BOOK - Published: - Publisher: S. Chand Publishing

this textbook thoroughly explains the principles of macroeconomics. It provides insights into the important macroeconomic issues, such as determination of outpu
Reports of the Tax Court of the United States
Language: en
Pages:
Authors: United States. Tax Court
Categories: Taxation
Type: BOOK - Published: 1985 - Publisher: