 Facts and figures about UK taxes, benefits and public spending.
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Analysis of the fiscal choices an independent Scotland would face.
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Reforming the tax system for the 21st century.
A peer-reviewed quarterly journal publishing articles by academics and practitioners.
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Type: Journal Articles Authors: Louis Kaplow
Published in: Fiscal Studies, Vol. 32, No. 3, September 2011
Volume, issue, pages: Vol. 32, No. 3, pp. 415-435
JEL classification: H20, H21, H23, H24, H53
A notable feature and principal virtue of Tax by Design is its system-wide perspective on different elements of the tax system. This review essay builds on this trait and offers a more explicit foundation for the report's general approach, drawing on a distribution-neutral methodology that is developed in other work. This technique is then employed to illuminate and extend Tax by Design's analysis regarding the VAT, environmental taxation, wealth transfer taxation and income transfers. Search |
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