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- W599764488 abstract "Introduction and Summary (R.M. Bird and S. Cnossen). Personal Income Tax Reforms in OECD Member Countries (S. Cnossen and K. Messere). Key Issues in the Reform of Personal Income Taxes (R. Goode Commentary by H.-W. Sinn). The Choice Between Income and Consumption: Efficiency and Horizontal Equity Aspects (G.R. Zodrow Commentary by H. Galper Commentary by M. Rose). Taxation of Labor Income (F. Bourguignon Commentary by G. Tillman. Commentary by J.M. Ritzen). Implications of Family Sharing for the Design of an Ideal Personal Tax System (M.J. McInytre Commentary by W. Hettich). The Interrelationship Between Tax and Benefit Systems (J.A. Kay Commentary by J. Bristow Commentary by J.M. Ritzen). Capital Income and the Future of the Income Tax (E. Steuerle Commentary by A.L. Bovenberg Commentary by C.E. McLure, Jr.). The Personal Income Tax in an Interdependent World (R.M. Bird and C.E. McLure, Jr. Commentary by P.B. Musgrave Commentary by A.L. Bovenberg). The Positive Political Economy of Income Taxation (W. Hettich and S.L. Winer Commentary by F. Schneider Commentary by F. van Winden). References. Index." @default.
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- W599764488 date "1990-01-01" @default.
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- W599764488 title "The personal income tax : Phoenix from the ashes?" @default.
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