Screen LibraryTax and transfer tensions：designing direct tax structures
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| Main Authors: | |
|---|---|
| Published: |
Edward Elgar Pub,
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| Publisher Address: | Cheltenham Northampton, MA |
| Publication Dates: | c2011. |
| Literature type: | Book |
| Language: | English |
| Subjects: | |
| Carrier Form: | xv, 377 p.: ; 24 cm. |
| ISBN: |
9780857937520 (hbk.) 0857937529 |
| Index Number: | F810 |
| CLC: | F810.42 |
| Call Number: | F810.42/C913-1 |
| Contents: |
Includes bibliographical references (p. 335-355) and index. Introduction and outline -- Tax and transfer tensions -- Income tax structure: theory and policy -- The linear tax function -- Choosing a linear income tax rate -- A loglinear tax function -- A tax-free threshold -- In-work payments with hours threshold -- Welfare-improving tax reforms -- The elasticity of marginal valuation -- Fiscal drag and revenue elasticities -- The elasticity of taxable income -- Changes in income tax revenue -- Tax revenue and Lorenz curves -- The NZ tax working group -- The IFS and tax design. |