| Titre : | Tax policy in OECD countries : choices and conflicts |
| Auteurs : | Ken Messere, Auteur |
| Type de document : | Ouvrages |
| Editeur : | Amsterdam : International Bureau of Fiscal Documentation, 1993 |
| ISBN/ISSN/EAN : | 978-90-70125-64-6 |
| Format : | 510 p. / 23 cm |
| Langues: | Anglais |
| Catégories : |
[Eurovoc] ÉDUCATION ET COMMUNICATION > documentation > document > étude comparative [Eurovoc] FINANCES > fiscalité > impôt [Eurovoc] FINANCES > fiscalité > politique fiscale [Eurovoc] GÉOGRAPHIE > géographie économique > pays de l'OCDE |
| Résumé : | Survey and evaluation of past, present and future tax policies in OECD countries. Part I deals with tax developments between circa 1965 and 1992, or in the case of tax revenue statistics between circa 1965 and 1989. Part II discusses some analytical and general tax policy questions, which usually apply to more than one kind of tax. In particular the conflict between the ability to pay or accretion principle and the benefit principle and the conflict between tax interventionism and tax neutrality in its various senses frequently arises. Part III examines the policy choices confronted by governments in designing or charging all major kinds of tax |
Exemplaires (1)
| Code-barres | Cote | Support | Localisation | Section | Disponibilité |
|---|---|---|---|---|---|
| 004358 | N 396 | Livre | Centre de documentation du CERDI / Ecole d'Economie | Salle de lecture | Disponible |
