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<図書>
Design and reform of taxation policy

責任表示 edited by G. Galeotti and M. Marrelli
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



中央図 3B 345.1/D 64/1 1992
068172193038938

書誌詳細

一般注記 Includes bibliographical references
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

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