Tax reform in the 21st century: a volume in memory of Richard Musgrave
Gespeichert in:
| Weitere Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Austin [u.a.]
Wolters Kluwer Law & Business
2009
|
| Schriftenreihe: | Series on international taxation
34 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Includes bibliographical references |
| Beschreibung: | XIII, 560 S. graph. Darst. 25 cm |
| ISBN: | 9789041128294 9041128298 |
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Datensatz im Suchindex
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| adam_text |
Table
of
Contents
Editors and Contributors
ix
Introduction and Dedication
xi
REFLECTION
Remembering Richard Musgrave,
1910-2007
Peggy
В
.
Musgrave
3
PURSUING TAX REFORM
The Political Economy of Tax Reform: A Neo-Musgravian
Perspective with Illustrations from Canadian, US,
Australian and New Zealand Experience
John G. Head
19
International Prospects for Consumption-Based Direct Taxes:
A Guided Tour
Charles E. McLure, Jr and George R. Zodrow
51
Taxing Corporations in the European Union: Towards a
Common Base?
Sijbren Cnossen
73
Income and Consumption Taxes in New Zealand: The
Political Economy of Broad-Base, Low-Rate Reform in a
Small Open Economy
David White
95
vi
TAX
REFORM IN
THE
2 1st CENTURY
PERSONAL
TAX BASE: INCOME OR CONSUMPTION?
Income or Consumption Taxes?
Alan
J
'.
Auerbach
147
Consumption Taxes and Risk Revised
JaneG. Gravelle
167
TAX RATE SCALE: EQUITY AND EFFICIENCY ASPECTS
Taxation, Labour Supply and Saving
Patricia Apps and Ray
Rees
187
The Distributional Effect of Consumption Taxes in Tax Systems
Neil Warren
217
A Restatement of the Case for a Progressive Income Tax
NeilBrooh
277
BUSINESS TAX REFORM: STRUCTURAL AND DESIGN ISSUES
Corporate Income Tax.: Incidence, Economic Effects, and
Structural Issues
Jane G. Gravelle
355
The Deduction of Interest Payments in an Ideal Tax on
Realized Business Profits
Michael J. Me Intyre
385
The Mirrlees Review: A Perspective on Fundamental Tax Reform
Malcolm
Gammie
407
Taxes or
Tradabîe
Pennits
to Reduce Greenhouse Gas Emissions
John Freebaim
421
INTERJURISDICTIONAL ISSUES
Tax Assignment Revisited
Richard Bird
441
Inter-Nation Equity: The Development of an Important but
Underappreciated International Tax Policy Objective
Kim Brooks
471
TABLE
OF CONTENTS
vii
Taxation of Outbound Direct Investment: Economic Principles
and Tax Policy Considerations
Michael P. Devereux
499
CONTROLLING TAX AVOIDANCE
Containing Tax Avoidance: Anti-Avoidance Strategies
Chris Evans
529 |
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| id | DE-604.BV035759052 |
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| isbn | 9789041128294 9041128298 |
| language | English |
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| physical | XIII, 560 S. graph. Darst. 25 cm |
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| spelling | Tax reform in the 21st century a volume in memory of Richard Musgrave ed. by John G. Head and Richard Krever Austin [u.a.] Wolters Kluwer Law & Business 2009 XIII, 560 S. graph. Darst. 25 cm txt rdacontent n rdamedia nc rdacarrier Series on international taxation 34 Includes bibliographical references Taxation / Law and legislation / Australia Taxation / Law and legislation / New Zealand Recht Steuer Taxation Law and legislation Taxation Law and legislation Australia Taxation Law and legislation New Zealand Steuerpolitik (DE-588)4057447-7 gnd rswk-swf Steuerrecht (DE-588)4116614-0 gnd rswk-swf Steuerreform (DE-588)4057455-6 gnd rswk-swf Australien (DE-588)4143413-4 Aufsatzsammlung gnd-content (DE-588)4016928-5 Festschrift gnd-content (DE-588)1071861417 Konferenzschrift 2008 Sydney gnd-content Steuerrecht (DE-588)4116614-0 s Steuerpolitik (DE-588)4057447-7 s DE-604 Steuerreform (DE-588)4057455-6 s DE-188 Musgrave, Richard Abel 1910-2007 (DE-588)118785494 hnr Head, John G. (DE-588)119547996 edt Series on international taxation 34 (DE-604)BV000014030 34 Digitalisierung UB Augsburg application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=018618960&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Tax reform in the 21st century a volume in memory of Richard Musgrave Series on international taxation Taxation / Law and legislation / Australia Taxation / Law and legislation / New Zealand Recht Steuer Taxation Law and legislation Taxation Law and legislation Australia Taxation Law and legislation New Zealand Steuerpolitik (DE-588)4057447-7 gnd Steuerrecht (DE-588)4116614-0 gnd Steuerreform (DE-588)4057455-6 gnd |
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| title | Tax reform in the 21st century a volume in memory of Richard Musgrave |
| title_auth | Tax reform in the 21st century a volume in memory of Richard Musgrave |
| title_exact_search | Tax reform in the 21st century a volume in memory of Richard Musgrave |
| title_full | Tax reform in the 21st century a volume in memory of Richard Musgrave ed. by John G. Head and Richard Krever |
| title_fullStr | Tax reform in the 21st century a volume in memory of Richard Musgrave ed. by John G. Head and Richard Krever |
| title_full_unstemmed | Tax reform in the 21st century a volume in memory of Richard Musgrave ed. by John G. Head and Richard Krever |
| title_short | Tax reform in the 21st century |
| title_sort | tax reform in the 21st century a volume in memory of richard musgrave |
| title_sub | a volume in memory of Richard Musgrave |
| topic | Taxation / Law and legislation / Australia Taxation / Law and legislation / New Zealand Recht Steuer Taxation Law and legislation Taxation Law and legislation Australia Taxation Law and legislation New Zealand Steuerpolitik (DE-588)4057447-7 gnd Steuerrecht (DE-588)4116614-0 gnd Steuerreform (DE-588)4057455-6 gnd |
| topic_facet | Taxation / Law and legislation / Australia Taxation / Law and legislation / New Zealand Recht Steuer Taxation Law and legislation Taxation Law and legislation Australia Taxation Law and legislation New Zealand Steuerpolitik Steuerrecht Steuerreform Australien Aufsatzsammlung Festschrift Konferenzschrift 2008 Sydney |
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