Tabla de contenidos provista por Syndetics

• List of Tables(p. ix)
• List of Figures(p. xi)
• Foreword(p. xiii)
• Introduction(p. 1)
• Part 1 Distribution of Tax Burdens(p. 17)
• 1 the Rich, the Poor, and the Taxes They Pay(p. 19)
• Conclusions(p. 29)
• Notes(p. 29)
• 2 Who Paid the Taxes, 1966-85?(p. 31)
• Summary(p. 39)
• Notes(p. 39)
• Part 2 Individual Income Taxation(p. 41)
• 3 the Personal Income Tax(p. 43)
• Conclusion(p. 56)
• 4 Comprehensive Income Tax Reform(p. 57)
• Conclusion: How Far Should We Go?(p. 66)
• Notes(p. 67)
• 5 Erosion of the Individual Income Tax(p. 68)
• 6 The Comprehensive Income Tax Concept(p. 77)
• Part 3 Tax Issues(p. 83)
• 7 the Family(p. 85)
• 8 Capital Gains and Losses(p. 89)
• 9 Adjusting for Inflation(p. 96)
• 10 Consumption Expenditure Tax(p. 105)
• 11 Value-Added Tax(p. 110)
• 12 Estate Taxes(p. 122)
• 13 Implementing Tax-Based Incomes Policies(p. 124)
• Part 4 Financing a Federal System(p. 129)
• 14 Intergovernmental Fiscal Relations(p. 131)
• Introduction(p. 131)
• 15 State-Local Finance Beyond Revenue Sharing(p. 155)
• Part 5 Income Maintenance(p. 167)
• 16 is a Negative Income Tax Practical?(p. 169)
• Notes(p. 192)
• 17 The New Jersey Negative Income Tax Experiment(p. 193)
• Part 6 Social Security(p. 205)
• 18 the Objectives of Social Security(p. 207)
• Summary(p. 222)
• Notes(p. 223)
• 19 Evaluation of the Us Social Security System(p. 226)
• Part 7 Foreign Tax Systems(p. 233)
• 20 Taxation in Japan(p. 235)
• Summary and Conclusions(p. 269)
• Notes(p. 271)
• 21 Taxation in Great Britain(p. 277)
• Conclusion(p. 300)
• Notes(p. 300)
• 22 Implications of International Tax Trends(p. 313)
• Acknowledgements(p. 314)
• Index(p. 315)

Reseñas proporcionadas por Syndetics

CHOICE Review

Pechman is one of the world's leading scholars in issues of taxation, and this volume provides still further evidence of his stature in the field. Nominally a collection of essays composed over the past two decades and updated for inclusion in this collection, this volume covers a broad scope of major questions in the taxation side of public finance in typical Pechman style. Complicated theory is first capsulized and reduced to its barest essentials. The theory is then explained intuitively so that it can be understood by a reader with little more than a working knowledge of introductory economics (either from a course or careful reading of the newspaper over a number of years). Finally, the intuition is used to support and introduce straightforward empirical analyses of the US experience that make the content come to life. Faculty, graduate students, and undergraduates should all find it both accessible and significant.-G.W. Yohe, Wesleyan University