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The Structure and Reform of Direct Taxation (Routledge Revivals)

The Structure and Reform of Direct Taxation (Routledge Revivals)

ISBN: 9780415684798
Publisher: Routledge
Edition: 1
Publication Date: 2012-07-22
Number of pages: 556
Any used item that originally included an accessory such as an access code, one time use worksheet, cd or dvd, or other one time use accessories may not be guaranteed to be included or valid. By purchasing this item you acknowledge the above statement.
$73.58

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.

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