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Anglický jazyk
Examination of Basic Weaknesses of Income as the Major Federal Tax Base
Autor: Richard Lindholm
?Edited by Lindholm, this volume provides an elaborate nontechnical critique of the federal income tax system in the US and contains recommended alternatives--notably the value added (VAT) or consumption tax. Income tax reform is eschewed. The several chapters... Viac o knihe
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O knihe
?Edited by Lindholm, this volume provides an elaborate nontechnical critique of the federal income tax system in the US and contains recommended alternatives--notably the value added (VAT) or consumption tax. Income tax reform is eschewed. The several chapters deal with legal escapes from taxation through tax subsidies for business investment, distortion of the flow of resources toward housing because of interest deductibility, discouragement of saving, etc. Tax principles of simplicity, fairness, and market-determined efficiency are said to be increasingly violated. An analysis is provided of President Reagan's 1985 tax proposals, which are geared to make the income tax more efficient and equitable, rather than embrace a presumed politicallly impossible consumption tax.?-Choice
- Vydavateľstvo: Praeger
- Rok vydania: 1986
- Formát: Hardback
- Rozmer: 240 x 161 mm
- Jazyk: Anglický jazyk
- ISBN: 9780275921484
Nemecký jazyk 
