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Book Cover
Book
Author Messere, Ken.

Title Tax policy : theory and practice in OECD countries / by Ken Messere, Flip de Kam, Christopher Heady
Published New York : Oxford University Press, 2003

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Location Call no. Vol. Availability
 MELB  336.2009177 Mes/Tpt  AVAILABLE
Description xii, 267 pages : illustrations ; 24 cm
Contents 1. Introduction -- Pt. I. Tax Trends of the Twentieth Century -- 2. Trends in Tax Policy -- 3. Post-war Tax Revenue Trends -- 4. Tax Policy and Public Sector Trends -- 5. Tax Aspects of Fiscal Federalism -- Pt. II. The Design of Taxes -- 6. The Personal Income Tax -- 7. Social Security Contributions -- 8. Corporate Income Tax and Other Business Taxes -- 9. Consumption Taxation -- 10. Taxes on Wealth, Capital Gains, and Property -- Pt. III. Tax Policy in Practice -- 11. Tax Choices of OECD Countries -- 12. Future Tax Systems
Bibliography Includes bibliographical references (pages [259]-262) and indexes
Subject Taxation -- OECD countries.
Finance, Public -- OECD countries.
Author Kam, Flip de, 1946-
Heady, Christopher John, 1951-
LC no. 2002035566
ISBN 0199241481