Tax Policy: A Survey
AbstractThis paper surveys recent theoretical and empirical work in the field of tax policy. It considers the issues involved in choosing the tax base and rate structure and the incidence of taxes. It also examines objectives of the tax system other than the pursuit of revenue--both economic and noneconomic, the administration of tax systems, and the fiscal relations between different levels of government both internationally and domestically. It concludes by examining the relationship between tax analysis and tax policy. Copyright 1990 by Royal Economic Society.
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Bibliographic InfoArticle provided by Royal Economic Society in its journal The Economic Journal.
Volume (Year): 100 (1990)
Issue (Month): 399 (March)
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- Valpi Fitzgerald, 2012. "Mercados globales de capitales, impuestos directos y redistribución de la renta," Revista de Economía Crítica, Asociación de Economía Crítica, vol. 13, pages 55-73.
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- Padovano, Fabio & Galli, Emma, 2002. "Comparing the growth effects of marginal vs. average tax rates and progressivity," European Journal of Political Economy, Elsevier, vol. 18(3), pages 529-544, September.
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- John Scott, 2002. "High Inequality, Low Revenue: Redistributive Efficiency on Latin American Fiscal Policy in Comparative Perspective," IDB Publications 8907, Inter-American Development Bank.
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