Research Catalog

Title

Tax conversations : a guide to the key issues in the tax reform debate : essays in honour of John G. Head / Richard Krever, editor.

Publication

London ; Boston : Kluwer Law International, 1997.

Items in the Library & Off-site

Details

Additional Authors

• Head, John G.
• Krever, Richard E.

Description

xiv, 566 pages : illustrations; 25 cm

Summary

This book covers expert papers presented in honour of John G. Head. These contributions review the principal themes dominating tax debate and tax reform at the end of the century. The book is divided into six parts: "Tax reform overview"; "The political economy of taxation"; "Consumption tax or income tax"; "Issues in the taxation of income"; "International aspects of taxation"; "Interaction of tax and expenditure". (Contributors amongst others: R. Musgrave, T. Edgar, S. Cnossen, A. Easson, P.B. Musgrave, R.M. Bird).

Subject

• Head, John G
• Taxation > Law and legislation
• Law reform
• Droit > Réforme
• Aufsatzsammlung
• Steuerreform
• Belastingen
• Belastinghervormingen
• Festschriften
• Droit fiscal
• Droit > réforme

Note

• Published in honour of John Head on the occasion of his retirement from teaching.

Bibliography (note)

• Includes bibliographical references and index.

Contents

A tribute to John Head (I) / Neil Brooks -- A tribute to John Head (II) / Richard Musgrave -- Prolegomena to fundamental tax reform / John Head -- Analysing the collective power to tax : models and policy issues / Stanley L. Winer and Walter Hettich -- Public choice and taxation : Leviathan after twenty years / Geoffrey Brennan -- The rhetoric of tax politics : the attack on citizenship / Neil Brooks -- Consumption tax proposals in the United States / Eric Toder -- On the transition to indirect or direct consumption-based taxation / George R. Zodrow -- The economics of taxing capital income : the twentieth century and beyond / Jane G. Gravelle -- Taxing times for women : feminism confronts tax policy / Claire Young -- The concept of taxable consumption and the deductibility of expenses under an ideal personal income tax base / Tim Edgar -- Reform and harmonisation of company tax systems in the European Union / Sijbren Cnossen -- Taxing international income / Alex Easson -- Consumption tax proposals in the international setting / Peggy B. Musgrave -- The interaction and coordination of taxation and expenditure programs / Robert J. Stephens -- User charges : an old idea revisited / Richard M. Bird.

ISBN

• 9041107290
• 9789041107299

LCCN

• 97037979
• ZBWT00806039

OCLC

• ocm37560147
• 37560147
• SCSB-576974

Owning Institutions

Princeton University Library