The Structure and Reform of Direct Taxation (Routledge Revivals)

The Structure and Reform of Direct Taxation (Routledge Revivals) PDF Author: James E. Meade
Publisher: Routledge
ISBN: 1136323562
Category : Business & Economics
Languages : en
Pages : 605

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Book Description
First published in 1978, The Structure and Reform of Direct Taxation presents the full findings and recommendations of the ‘Meade’ committee set up by The Institute for Fiscal Studies. It represents the most important contemporary examination of the structure of UK taxation and direct taxation systems in general. The results of two years’ intensive research and discussion by this independent committee are presented as a report under the joint authorship of an outstanding team of tax experts. The committee brought together professional practitioners-lawyers, accountants and taxation administrators-and academic specialists in fiscal studies, and here provides a unique review of direct taxation which is comprehensive, singularly original and full of good sense. The book begins with a return to first principles, restates the objectives of a good tax system and analyses existing structures. It goes on to examine the feasibility of basic reforms which would allow the system to become more straightforward in operation and which would base taxation on what individuals take out of the economy rather than on what they put into it.

The Structure and Reform of Direct Taxation

The Structure and Reform of Direct Taxation PDF Author: James Edward Meade
Publisher: Allen & Unwin Australia
ISBN: 9780043360644
Category : Taxation
Languages : en
Pages : 533

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Book Description


The Structure and Reform of Direct Taxation (Routledge Revivals)

The Structure and Reform of Direct Taxation (Routledge Revivals) PDF Author: James E. Meade
Publisher:
ISBN: 9780415619981
Category : Taxation
Languages : en
Pages : 0

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Book Description
The Structure and Reform of Direct Taxation presents the full findings and recommendations of the 'Meade' committee set up by The Institute for Fiscal Studies

Taxation and Economic Development (Routledge Revivals)

Taxation and Economic Development (Routledge Revivals) PDF Author: John F. J. Toye
Publisher: Routledge
ISBN: 1135051291
Category : Business & Economics
Languages : en
Pages : 258

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Book Description
The tax system is one of the instruments said to be available to translate development policy objectives into practice. The wide-ranging papers collected together in this volume, first published in 1978, explore different aspects of the link between national development objectives and the tax system. Attention is particularly focused on traditional aims such as growth, fair distribution and economic stabilisation and development. Articles written by distinguished experts in the fields of public finance and economic development clarify the concepts of taxable capacity and tax effort, and examine the connections between growth and changes within the tax system.

The Structure and Reform of Direct Taxation (Routledge Revivals)

The Structure and Reform of Direct Taxation (Routledge Revivals) PDF Author: James E. Meade
Publisher: Routledge
ISBN: 1136323562
Category : Business & Economics
Languages : en
Pages : 605

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Book Description
First published in 1978, The Structure and Reform of Direct Taxation presents the full findings and recommendations of the ‘Meade’ committee set up by The Institute for Fiscal Studies. It represents the most important contemporary examination of the structure of UK taxation and direct taxation systems in general. The results of two years’ intensive research and discussion by this independent committee are presented as a report under the joint authorship of an outstanding team of tax experts. The committee brought together professional practitioners-lawyers, accountants and taxation administrators-and academic specialists in fiscal studies, and here provides a unique review of direct taxation which is comprehensive, singularly original and full of good sense. The book begins with a return to first principles, restates the objectives of a good tax system and analyses existing structures. It goes on to examine the feasibility of basic reforms which would allow the system to become more straightforward in operation and which would base taxation on what individuals take out of the economy rather than on what they put into it.

The Conservatives' Economic Policy (Routledge Revivals)

The Conservatives' Economic Policy (Routledge Revivals) PDF Author: Grahame Thompson
Publisher: Routledge
ISBN: 1317575814
Category : Business & Economics
Languages : en
Pages : 237

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Book Description
What happened to economic policy during the first five years of Mrs Thatcher’s government? Most commentators have emphasised the radical changes wrought in economic theory and policy over the period from 1979. The left saw this as heralding the introduction of the social market economy and authoritarian populism, the right saw it as evangelical monetarism and a new beginning. This book, first published in 1986, challenges the notion that there was a revolution in economic policy making. It emphasises the constraints on economic policy formation and the ironies that these have thrown up with respect to the Conservatives’ attempts at changing the course of the economy. The book argues that the Thatcher government had not been able to implement a great deal of its rhetoric. This book is ideal for students of economics and politics.

Fiscal Sociology at the Centenary

Fiscal Sociology at the Centenary PDF Author: Ann Mumford
Publisher: Springer Nature
ISBN: 3030274969
Category : Social Science
Languages : en
Pages : 229

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Book Description
This book discusses the socio-legal tax state and its relationship to development, inequality and the transnational. 'Fiscal Sociology' commenced in 1918 when Joseph A. Schumpeter examined the links between capitalism and taxation, arguing that fiscal pressures on governments led directly to the development of tax collection, and the burgeoning growth of capitalist economies. ​The identification of taxation as an important component of capitalism has continued to change the way that theoretical sociologists conceptualise tax. This book documents the history of this literature to provide a summary of the topic for scholars seeking a bridge between taxation law and contextual, historical, and anthropological analyses of the development of the state, more generally. Whilst Schumpeter’s insights have been celebrated over the past one hundred years, taxation has slipped from the agenda of many scholarly disciplines, in relation to analyses of poverty, globalisation, and equality. Fiscal Sociology at the Centenary fills this gap. The implications of this literature for taxation law in the United Kingdom, in particular, are considered.

The State of State Reforms in Latin America

The State of State Reforms in Latin America PDF Author: Eduardo Lora
Publisher: World Bank Publications
ISBN: 0821365762
Category : Political Science
Languages : en
Pages : 474

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Book Description
Latin America suffered a profound state crisis in the 1980s, which prompted not only the wave of macroeconomic and deregulation reforms known as the Washington Consensus, but also a wide variety of institutional or 'second generation' reforms. 'The State of State Reform in Latin America' reviews and assesses the outcomes of these less studied institutional reforms. This book examines four major areas of institutional reform: a. political institutions and the state organization; b. fiscal institutions, such as budget, tax and decentralization institutions; c. public institutions in charge of sectoral economic policies (financial, industrial, and infrastructure); and d. social sector institutions (pensions, social protection, and education). In each of these areas, the authors summarize the reform objectives, describe and measure their scope, assess the main outcomes, and identify the obstacles for implementation, especially those of an institutional nature.

The Taxation of Petroleum and Minerals

The Taxation of Petroleum and Minerals PDF Author: Philip Daniel
Publisher: Routledge
ISBN: 1136966951
Category : Business & Economics
Languages : en
Pages : 471

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Book Description
Oil, gas and mineral deposits are a substantial part of the wealth of many countries, not least in developing and emerging market economies. Harnessing some part of that wealth for fiscal purposes is critical for economic development: in few areas of economic life are the returns to good policy so large, or mistakes so costly.

Our Continent, Our Future

Our Continent, Our Future PDF Author: P. Thandika Mkandawire
Publisher: IDRC
ISBN: 155250204X
Category : Political Science
Languages : en
Pages : 192

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Book Description
Our Continent, Our Future presents the emerging African perspective on this complex issue. The authors use as background their own extensive experience and a collection of 30 individual studies, 25 of which were from African economists, to summarize this African perspective and articulate a path for the future. They underscore the need to be sensitive to each country's unique history and current condition. They argue for a broader policy agenda and for a much more active role for the state within what is largely a market economy. Finally, they stress that Africa must, and can, compete in an increasingly globalized world and, perhaps most importantly, that Africans must assume the leading role in defining the continent's development agenda.

The Chicago Plan Revisited

The Chicago Plan Revisited PDF Author: Mr.Jaromir Benes
Publisher: International Monetary Fund
ISBN: 1475505523
Category : Business & Economics
Languages : en
Pages : 71

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Book Description
At the height of the Great Depression a number of leading U.S. economists advanced a proposal for monetary reform that became known as the Chicago Plan. It envisaged the separation of the monetary and credit functions of the banking system, by requiring 100% reserve backing for deposits. Irving Fisher (1936) claimed the following advantages for this plan: (1) Much better control of a major source of business cycle fluctuations, sudden increases and contractions of bank credit and of the supply of bank-created money. (2) Complete elimination of bank runs. (3) Dramatic reduction of the (net) public debt. (4) Dramatic reduction of private debt, as money creation no longer requires simultaneous debt creation. We study these claims by embedding a comprehensive and carefully calibrated model of the banking system in a DSGE model of the U.S. economy. We find support for all four of Fisher's claims. Furthermore, output gains approach 10 percent, and steady state inflation can drop to zero without posing problems for the conduct of monetary policy.