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.
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. T...
Growing populations and economies have increased the public's awareness that the world's environmental resources are finite. The issues of global warming and the depletion of the ozone layer have given universal significance to what were once local and regional pollution problems. What is evident from Public Economics and the Environment in anImperfect World is that Coasian negotiations fail to internalize the costs of environmental degradation, often calling for public intervention through the market mechanism. In its consideration of such issues the book includes...
Growing populations and economies have increased the public's awareness that the world's environmental resources are finite. The issues of global warm...
The results of the work of the Conference on Tax Coordination in the European Community appear at a time when the Community has undertaken, as a priority task, the completion of the internal market. The Commission's programme and proposed timetable for the achievement of that goal are spelt out in the White Paper, which was endorsed by the European Council at Milan in June 1985, an endorsement which was repeated at the Council's subsequent meeting in Luxemburg in December 1985. The Commission wholly endorses the views of the Conference as regards the need for urgent action to remove the grave...
The results of the work of the Conference on Tax Coordination in the European Community appear at a time when the Community has undertaken, as a prior...