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.
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Finance, Public -- OECD countries.
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Author |
Kam, Flip de, 1946-
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|
Heady, Christopher John, 1951-
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LC no. |
2002035566 |
ISBN |
0199241481 |
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