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Taxation, authority and discretion


  • Malcolm Gammie

    () (Institute for Fiscal Studies and One Essex Court)

  • John Kay


No abstract is available for this item.

Suggested Citation

  • Malcolm Gammie & John Kay, 1983. "Taxation, authority and discretion," Fiscal Studies, Institute for Fiscal Studies, vol. 4(3), pages 46-61, November.
  • Handle: RePEc:ifs:fistud:v:4:y:1983:i:3:p:46-61

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    References listed on IDEAS

    1. Mervyn A. King, 1983. "The Distribution of Gains and Losses from Changes in the Tax Treatment of Housing," NBER Chapters,in: Behavioral Simulation Methods in Tax Policy Analysis, pages 109-138 National Bureau of Economic Research, Inc.
    2. Callan, Tim, 1991. "Property Tax: Principles and Policy Options," Research Series, Economic and Social Research Institute (ESRI), number PRS12.
    3. John Hills & Holly Sutherland, 1991. "The proposed Council Tax," Fiscal Studies, Institute for Fiscal Studies, vol. 12(4), pages 1-21, November.
    4. McClements, L. D., 1977. "Equivalence scales for children," Journal of Public Economics, Elsevier, vol. 8(2), pages 191-210, October.
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