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Tax by design : the Mirrlees review
서명 / 저자 Tax by design : the Mirrlees review / chair, Sir James Mirrlees ; authors, Stuart Adam ... [et al.].
저자명 Mirrlees, James A. ; Adam, Stuart.
단체명 Institute for Fiscal Studies (Great Britain)
발행사항 Oxford ; New York : Oxford University Press, 2011.

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WM002479

소장위치/청구기호

2층자료실 / 336 M676t

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청구기호 336 M676t
형태사항 xvii, 533 p. : ill. ; 25 cm.
언어 English
일반주기 "Institute for Fiscal Studies."
서지주기 Includes bibliographical references (p. [504]-524) and index.
내용 1. Introduction -- 2. Economic Approach to Tax Design -- 3. Taxation of Labour Earnings -- 4. Reforming the Taxation of Earnings in the UK -- 5. Integrating Personal Taxes and Benefits -- 6. Taxing Goods and Services -- 7. Implementation of VAT -- 8. VAT and Financial Services -- 9. Broadening the VAT Base -- 10. Environmental Taxation -- 11. Tax and Climate Change -- 12. Taxes on Motoring -- 13. Taxation of Household Savings -- 14. Reforming the Taxation of Savings -- 15. Taxes on Wealth Transfers -- 16. Taxation of Land and Property -- 17. Taxing Corporate Income -- 18. Corporate Taxation in an International Context -- 19. Small Business Taxation -- 20. Conclusions and Recommendations for Reform.
주제 Taxation --Great Britain.
Fiscal policy --Great Britain.
TAX
DESIGN
MIRRLEES
REVIEW
LCCN 2011276223
ISBN 9780199553747 , 0199553742
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