The Personal income tax : Phoenix from the ashes?

목차 (Table of Contents)

• CONTENTS
• Introduction to the series = ⅴ
• Acknowledgements = xi
• List of participants = xv
• 1. INTRODUCTION AND SUMMARY / Richard M. Bird ; Sijbren Cnossen = 1
• Tax reform in the OECD = 1
• Some reactions to the reforms = 6
• Summary of conference = 8
• Conclusion = 14
• 2. PERSONAL INCOME TAX REFORMS IN OECD MEMBER COUNTRIES / Sijbren Cnossen ; Ken Messere = 17
• Introduction and conclusions = 17
• Revenue developments = 19
• Tax base issues = 23
• Mixed tax base and tax rate issues = 42
• Tax rate issues = 55
• 3. KEY ISSUES IN THE REFORM OF PERSONAL INCOME TAXES / Richard Goode = 61
• Introduction = 61
• What should be taxed? The income tax base = 62
• Inflation adjustments = 68
• Taxable unit = 71
• Period and tirning of liabilities and payments = 72
• Tax rates = 73
• Hybrid tax or just an imperfect income tax? = 76
• Concluding remarks = 79
• Commentary / Hans-Wemer Sinn = 81
• 4. THE CHOICE BETWEEN INCOME AND CONSUMPTION: EFFICIENCY AND HORIZONTAL EQUITY ASPECTS / George R. Zodrow = 85
• Introduction = 85
• Efficiency = 87
• Horizontal equity = 93
• A model for making horizontal equity comparisons = 100
• Conclusion = 112
• Appendix = 113
• Commentary / Harvey Galper = 116
• Commentary / Manfred Rose = 119
• 5. TAXATION OF LABOR INCOME / Fran$$\varsigma $$ois Bourguignon = 121
• Introduction = 121
• Estimated effects on labor supply = 122
• The scope for personal income tax reform in France = 129
• Conclusion = 138
• Commentary / Georg Tillman = 140
• Commentary / Jozef M. Ritzen = 143
• 6. IMPLICATIONS OF FAMILY SHARING FOR THE DESIGN OF AN IDEAL PERSONAL TAX SYSTEM / Michael J. McIntyre = 145
• Introduction = 145
• An ideal Haig-Simons income tax = 147
• Two ideal consumption taxes = 159
• The endowment tax ideal = 170
• Conclusion = 176
• Appendix = 177
• Commentary / Walter Hettich = 184
• 7. THE INTERRELATIONSHIP BETWEEN TAX AND BENEFIT SYSTEMS / John A. Kay = 187
• Introduction = 187
• Social insurance: history and concept = 188
• Social insurance in the UK = 189
• The interaction of tax and social security = 192
• Integrating tax and benefits = 196
• Making integration work = 199
• Conclusions = 202
• Appendix = 202
• Commentary / John Bristow = 206
• Commentary / Jozef M. Ritzen = 209
• 8. CAPITAL INCOME AND THE FUTURE OF THE INCOME TAX / Eugene Steuerle = 211
• Introduction = 211
• The importance of equity considerations = 212
• Efficiency issues = 217
• The importance of capital income accounting = 221
• Administrability = 223
• Conclusion = 226
• Commentary / A. Lans Bovenberg = 228
• Commentary / Charles E. McLure, Jr. = 230
• 9. THE PERSONAL INCOME TAX IN AN INTERDEPENDENT WORLD / Richard M. Bird ; Charles E. McLure, Jr. = 235
• Introduction = 235
• Personal tax treatment of capital income = 237
• Personal tax treatment of labor income = 248
• Conclusion = 253
• Commentary / Peggy B. Musgrave = 256
• Commentary / A. Lans Bovenberg = 260
• 10. THE POSITIVE POLITICAL ECONOMY OF INCOME TAXATION / Walter Hettich ; Stanley L. Winer = 265
• Introduction = 265
• The structure of formal models = 266
• Basic issues in taxation by modeling tradition = 269
• Confronting the models with stylized facts = 280
• Summary and conclusions = 286
• Commentary / Friedrich Schneider = 290
• Commentary / Frans van Winden = 293
• References = 297
• Name Index = 309
• Subject Index = 313