Info
- Utilizzare la checkbox di selezione a fianco di ciascun documento per attivare le funzionalità di stampa, invio email, download nei formati disponibili del (i) record.
Fairness in taxation : exploring the principles / / John G. Head [and four others] ; edited by Allan M. Maslove
| Fairness in taxation : exploring the principles / / John G. Head [and four others] ; edited by Allan M. Maslove |
| Pubbl/distr/stampa | Toronto, [Ontario] ; ; Buffalo, [New York] ; ; London, [England] : , : University of Toronto Press, , 1993 |
| Descrizione fisica | 1 online resource (177 p.) |
| Disciplina | 336.2/94/0971 |
| Collana | Research studies of the Fair Tax Commission of Ontario |
| Soggetto topico |
Tax incidence
Tax incidence - Canada Tax incidence - Ontario Progressive taxation Progressive taxation - Canada Progressive taxation - Ontario |
| Soggetto genere / forma | Electronic books. |
| ISBN | 1-4426-2329-2 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Frontmatter -- Contents -- Foreword -- Introduction -- 1. Tax-Fairness Principles -- 2. What's Fair? -- 3. Concepts of Equity in Taxation -- 4. Equitable and Fair -- 5. Beyond the Crisis of the Tax State? -- Notes on Contributors -- Backmatter |
| Record Nr. | UNINA-9910459682803321 |
| Toronto, [Ontario] ; ; Buffalo, [New York] ; ; London, [England] : , : University of Toronto Press, , 1993 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Fairness in taxation : exploring the principles / / John G. Head [and four others] ; edited by Allan M. Maslove
| Fairness in taxation : exploring the principles / / John G. Head [and four others] ; edited by Allan M. Maslove |
| Pubbl/distr/stampa | Toronto, [Ontario] ; ; Buffalo, [New York] ; ; London, [England] : , : University of Toronto Press, , 1993 |
| Descrizione fisica | 1 online resource (177 p.) |
| Disciplina | 336.2/94/0971 |
| Collana | Research studies of the Fair Tax Commission of Ontario |
| Soggetto topico |
Tax incidence
Tax incidence - Canada Tax incidence - Ontario Progressive taxation Progressive taxation - Canada Progressive taxation - Ontario |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-4426-5585-2
1-4426-2329-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Foreword / Monica Townson -- Introduction / Allan M. Maslove -- 1. Tax-fairness: a conceptual, historical, and practical review / John G. Head -- Fairness principles in general -- Principles of fairness in taxation -- The sacrifice doctrines -- The Haig-Simons approach -- Changing priorities and paradigms -- The public-choice critique -- The optimal-tax critique -- The comprehensive tax base -- Income base versus comsumption base -- The progressive rate structure -- The international tax kaleidoscope -- The personal expenditure tax -- Flat-rate indirect taxes on consumption and wage income -- Flate rate personal direct taxation -- Personal-wealth taxation -- The role of personal-wealth taxes under alternative systems of income and consumption taxation -- Alternative forms of personal-wealth taxation -- Recent trends in personal-weatlth taxation -- Concluding reflections -- Note -- Bibliography -- 2. What's fair? The problem of equity in taxation / Lars Osberg -- 1. Examples of equity -- 2. Taxation and the voerall impact of government -- 3. The "sometimes" existence of trade-offs -- 4. Time and fairness -- 5. Horizontal equity -- 6. User fees -- 7. Vertical equity -- 8. Intergenerational equity -- 9. Process equity -- 10. Conclusion -- Notes -- Bibliography -- 3. Concepts of equity in taxation / Leslie Green -- The primacy of fairness -- Horizontal and vertical equity -- Interstitial equity -- Distributive equity -- Libertarian views -- Utilitarian views -- Egalitarian justice -- Conclusion -- Notes -- Bibliography -- 4. Equitable and fair: widening the circle / A. Marguerite Cassin -- Tax: the technical is political -- Women and tax: everyday world as problematic -- Women, tax, and the regime of rationality -- Conceptual practices of power -- Equity and fairness -- Widening the circle -- Notes -- Bibliograpy -- 5. Beyond the crisis of the tax state? From fair taxation to structural reform / Leo Panitch -- Introduction: states and taxes -- The crisis of progressive taxation -- "Fair taxation": getting beyond appearances -- What is fair in public finance? -- Distributive justice in political philosophy -- From fair taxation to structural reform -- Notes -- Bibliography -- Notes on contributors. |
| Record Nr. | UNINA-9910787487303321 |
| Toronto, [Ontario] ; ; Buffalo, [New York] ; ; London, [England] : , : University of Toronto Press, , 1993 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Fairness in taxation : exploring the principles / / John G. Head [and four others] ; edited by Allan M. Maslove
| Fairness in taxation : exploring the principles / / John G. Head [and four others] ; edited by Allan M. Maslove |
| Pubbl/distr/stampa | Toronto, [Ontario] ; ; Buffalo, [New York] ; ; London, [England] : , : University of Toronto Press, , 1993 |
| Descrizione fisica | 1 online resource (177 p.) |
| Disciplina | 336.2/94/0971 |
| Collana | Research studies of the Fair Tax Commission of Ontario |
| Soggetto topico |
Tax incidence
Tax incidence - Canada Tax incidence - Ontario Progressive taxation Progressive taxation - Canada Progressive taxation - Ontario |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-4426-5585-2
1-4426-2329-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Foreword / Monica Townson -- Introduction / Allan M. Maslove -- 1. Tax-fairness: a conceptual, historical, and practical review / John G. Head -- Fairness principles in general -- Principles of fairness in taxation -- The sacrifice doctrines -- The Haig-Simons approach -- Changing priorities and paradigms -- The public-choice critique -- The optimal-tax critique -- The comprehensive tax base -- Income base versus comsumption base -- The progressive rate structure -- The international tax kaleidoscope -- The personal expenditure tax -- Flat-rate indirect taxes on consumption and wage income -- Flate rate personal direct taxation -- Personal-wealth taxation -- The role of personal-wealth taxes under alternative systems of income and consumption taxation -- Alternative forms of personal-wealth taxation -- Recent trends in personal-weatlth taxation -- Concluding reflections -- Note -- Bibliography -- 2. What's fair? The problem of equity in taxation / Lars Osberg -- 1. Examples of equity -- 2. Taxation and the voerall impact of government -- 3. The "sometimes" existence of trade-offs -- 4. Time and fairness -- 5. Horizontal equity -- 6. User fees -- 7. Vertical equity -- 8. Intergenerational equity -- 9. Process equity -- 10. Conclusion -- Notes -- Bibliography -- 3. Concepts of equity in taxation / Leslie Green -- The primacy of fairness -- Horizontal and vertical equity -- Interstitial equity -- Distributive equity -- Libertarian views -- Utilitarian views -- Egalitarian justice -- Conclusion -- Notes -- Bibliography -- 4. Equitable and fair: widening the circle / A. Marguerite Cassin -- Tax: the technical is political -- Women and tax: everyday world as problematic -- Women, tax, and the regime of rationality -- Conceptual practices of power -- Equity and fairness -- Widening the circle -- Notes -- Bibliograpy -- 5. Beyond the crisis of the tax state? From fair taxation to structural reform / Leo Panitch -- Introduction: states and taxes -- The crisis of progressive taxation -- "Fair taxation": getting beyond appearances -- What is fair in public finance? -- Distributive justice in political philosophy -- From fair taxation to structural reform -- Notes -- Bibliography -- Notes on contributors. |
| Record Nr. | UNINA-9910820858203321 |
| Toronto, [Ontario] ; ; Buffalo, [New York] ; ; London, [England] : , : University of Toronto Press, , 1993 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Tax reform and consumption-based tax systems [[electronic resource] ] : hearing before the Committee on Ways and Means, U.S. House of Representatives, One Hundred Twelfth Congress, first session, July 26, 2011
| Tax reform and consumption-based tax systems [[electronic resource] ] : hearing before the Committee on Ways and Means, U.S. House of Representatives, One Hundred Twelfth Congress, first session, July 26, 2011 |
| Pubbl/distr/stampa | Washington : , : U.S. G.P.O., , 2012 |
| Descrizione fisica | 1 online resource (iv, 313 pages) : illustrations |
| Soggetto topico |
Taxation - United States
Income tax - United States Spendings tax - United States Value-added tax - United States Sales tax - United States Progressive taxation - United States Income tax Progressive taxation Sales tax Spendings tax Taxation Value-added tax |
| Soggetto genere / forma | Legislative hearings. |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Altri titoli varianti | Tax reform and consumption-based tax systems |
| Record Nr. | UNINA-9910702070803321 |
| Washington : , : U.S. G.P.O., , 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
