<図書>
Design and reform of taxation policy
責任表示 | edited by G. Galeotti and M. Marrelli |
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シリーズ | Financial and monetary policy studies ; v. 25 |
データ種別 | 図書 |
出版情報 | Dordrecht ; Boston : Kluwer Academic Publishers , c1992 |
本文言語 | 英語 |
大きさ | x, 207 p. : ill. ; 24 cm |
概要 | This volume deals with the problems associated with the design and reform of the tax system. The traditional theory of optimal taxation and reform ignores some important, real-world constraints, such...as transaction and administration costs, demographic changes and, in general, dynamic features and political or institutional constraints. Design and Reform of Taxation Policy focuses attention on some of these critical issues. The book is divided into two sections: the first deals mainly with theoretical issues, while the second tackles the problem of implementation of tax reforms with the main emphasis on policy evaluation. Design and Reform of Taxation Policy is required reading for post-graduate students and researchers who have some familiarity with the subject and makes an important contribution to bridging the gap between theory and practice in the area of design and reform of the taxation system. 続きを見る |
所蔵情報
状態 | 巻次 | 所蔵場所 | 請求記号 | 刷年 | 文庫名称 | 資料番号 | コメント | 予約・取寄 | 複写申込 | 自動書庫 |
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中央図 3B | 345.1/D 64/1 | 1992 |
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068172193038938 |
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書誌詳細
一般注記 | Includes bibliographical references |
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著者標目 | Galeotti, Gianluigi Marrelli, M. |
件 名 | LCSH:Taxation LCSH:Fiscal policy LCSH:Income tax |
分 類 | NDC9:345.1 NDC7:345.1 LCC:HJ2305 DC20:336.2 |
書誌ID | 1000060168 |
ISBN | 0792320166 |
NCID | BA19938546 |
巻冊次 | ISBN:0792320166 |
登録日 | 2009.09.10 |
更新日 | 2009.09.10 |