| Titre : | The theory of taxation |
| Auteurs : | Charles M. Allan, Auteur |
| Type de document : | Ouvrages |
| Editeur : | London : Penguin Books, 1971 |
| Collection : | Penguin modern economics texts |
| ISBN/ISSN/EAN : | 978-0-14-080207-8 |
| Format : | 1 vol. (206 p.) / ill., couv. ill. / 18 cm |
| Langues: | Anglais |
| Catégories : |
[Eurovoc] ÉCONOMIE > analyse économique > analyse économique > microéconomie [Eurovoc] FINANCES > finances publiques et politique budgétaire > finances publiques [Eurovoc] FINANCES > fiscalité [Eurovoc] FINANCES > fiscalité > impôt [Eurovoc] FINANCES > fiscalité > politique fiscale |
| Résumé : |
4e de couv : "Mr. Allan has written a concise introduction that will make clear for many readers the role of taxation in social policy and change. His text builds on the post-Keynesian understanding that the primary function of taxation is to reduce private consumption and private investment so that governments may provide social goods and subsidies.
Part one of the book explains how the need for taxation arises, gives the vocabulary and classification of taxes, deals with the efficiency criteria of taxes, and analyses the effective incidence of taxes. It discusses the extent to which taxes are shifted forward or backward, and the conditions in which such shifting occurs. The final chapter of part one considers the effects of taxation on incentives. Part two tries to establish an underlying philosophy for the guidance of tax legislators. In chapters 6 to 10, five approaches to the choice of a tax base are examined, and in chapter 11 the author suggests some broad policy guidelines for a tax reform." |
Exemplaires (1)
| Code-barres | Cote | Support | Localisation | Section | Disponibilité |
|---|---|---|---|---|---|
| 004270 | N 255 | Livre | Centre de documentation du CERDI / Ecole d'Economie | Salle de lecture | Disponible |
