Tax by design : the Mirrlees review

1. Introduction -- 2. Economic Approach to Tax Design -- 3. Taxation of Labour Earnings -- 4. Reforming the Taxation of Earnings in the UK -- 5. Integrating Personal Taxes and Benefits -- 6. Taxing Goods and Services -- 7. Implementation of VAT -- 8. VAT and Financial Services -- 9. Broadening the VAT Base -- 10. Environmental Taxation -- 11. Tax and Climate Change -- 12. Taxes on Motoring -- 13. Taxation of Household Savings -- 14. Reforming the Taxation of Savings -- 15. Taxes on Wealth Transfers -- 16. Taxation of Land and Property -- 17. Taxing Corporate Income -- 18. Corporate Taxation in an International Context -- 19. Small Business Taxation -- 20. Conclusions and Recommendations for Reform

著者

Mirrlees, James A、Adam, Stuart、Institute for Fiscal Studies (Great Britain)

出版社

Oxford University Press

発売日

2011年1月発売

価格

価格未定（税込・書誌情報提供：openBD）

ISBN

9780199553747

発売済み