MARC record from Internet Archive

LEADER: 04344cam 2200601 a 4500
001 ocm21442777
003 OCoLC
005 20181022233431.0
008 900411s1990 ne b 101 0 eng
010 $a 90036586
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020 $a044488288X
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035 $a(OCoLC)21442777$z(OCoLC)26159421
050 00 $aHJ4629$b.P46 1990
082 00 $a336.24/2$220
084 $a83.52$2bcl
245 04 $aThe Personal income tax :$bPhoenix from the ashes? /$cedited by Sijbren Cnossen and Richard M. Bird.
260 $aAmsterdam ;$aNew York :$bNorth-Holland ;$aNew York, N.Y., U.S.A. :$bDistributors for the U.S. and Canada, Elsevier Science Pub. Co.,$c1990.
300 $axv, 321 pages ;$c23 cm.
336 $atext$btxt$2rdacontent
337 $aunmediated$bn$2rdamedia
338 $avolume$bnc$2rdacarrier
490 1 $aContributions to economic analysis ;$v191
504 $aIncludes bibliographical references (pages 297-308) and indexes.
505 2 $aIntroduction and summary / Richard M. Bird and Sijbren Cnossen -- Personal income tax reforms in OECD member countries / Sijbren Cnossen and Ken Messere -- Key issues in the reform of personal income taxes / Richard Goode. Commentary / Hans-Werner Sinn -- The choice between income and consumption : efficiency and horizontal equity aspects / George R. Zodrow. Commentary / Harvey Galper. Commentary / Manfred Rose -- Taxation of labor income / Franc ʹois Bourguignon. Commentary / Georg Tillman. Commentary / Jozef M. Ritzen -- Implications of family sharing for the design of an ideal personal tax system / Michael J. McIntyre. Commentary / Walter Hettich -- The interrelationship between tax and benefit systems / John A. Kay. Commentary / John Bristow. Commentary / Jozef M. Ritzen.
505 2 $aCapital income and the future of the income tax / Eugene Steuerle. Commentary / A. Lans Bovenberg. Commentary / Charles E. McLure, Jr. -- The personal income tax in an interdependent world / Richard M. Bird and Charles E. McLure, Jr. Commentary / Peggy B. Musgrave. Commentary / A. Lans Bovenberg -- The positive political economy of income taxation / Walter Hettich and Stanley L. Winer. Commentary / Friedrich Schneider. Commentary / Frans van Winden.
520 $aPapers of conference held in Rotterdam, January 1989. 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 labour 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.
650 0 $aIncome tax$vCongresses.
650 6 $aImpo t sur le revenu$vCongre s.
650 7 $aIncome tax.$2fast$0(OCoLC)fst00968719
650 7 $aImpo t sur le revenu$xCongre s.$2ram
653 $aPersonal income$aTaxation
655 7 $aConference papers and proceedings.$2fast$0(OCoLC)fst01423772
700 1 $aCnossen, Sijbren.
700 1 $aBird, Richard M.$q(Richard Miller),$d1938-
830 0 $aContributions to economic analysis ;$v191.
856 41 $3Table of contents$uhttp://www.gbv.de/dms/hbz/toc/ht003651135.pdf
856 41 $3Table of contents$uhttp://digitool.hbz-nrw.de:1801/webclient/DeliveryManager?pid=828787&custom_att_2=simple_viewer
856 42 $3Publisher description$uhttp://catdir.loc.gov/catdir/enhancements/fy0668/90036586-d.html
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938 $aBaker and Taylor$bBTCP$n90036586
938 $aYBP Library Services$bYANK$n399731
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994 $aZ0$bP4A
948 $hNO HOLDINGS IN P4A - 268 OTHER HOLDINGS