TY  - BOOK
AU  - Pechman,Joseph A.
TI  - The Rich, the Poor, and the Taxes They Pay
SN  - 9781000233292
AV  - HJ2381 .P434 2019 
U1  - 336.2/05/0973 
PY  - 2019///
CY  - Oxford
PB  - Taylor & Francis Group
KW  - Social security-United States
KW  - Electronic books
N1  - Cover -- Half Title -- Title -- Copyright -- Dedication -- Contents -- List of Tables -- List of Figures -- Foreword -- Introduction -- Part One. Distribution of Tax Burdens -- 1. The Rich, the Poor, and the Taxes They Pay -- 2. Who Paid the Taxes, 1966-85? -- Part Two. Individual Income Taxation -- 3. The Personal Income Tax -- 4. Comprehensive Income Tax Reform -- 5. Erosion of the Individual Income Tax -- 6. The Comprehensive Income Tax Concept -- Part Three. Tax Issues -- 7. The Family -- 8. Capital Gains and Losses -- 9. Adjustidg for Inflation -- 10. Consumption Expenditure Tax -- 11. Value-Added Tax -- 12. Estate Taxes -- 13. Implementing Tax-Based Incomes Policies -- Part Four. Financing a Federal System -- 14. Intergovernmental Fiscal Relations -- 15. State-Local Finance Beyond Revenue Sharing -- Part Five. Income Maintenance -- 16. Is a Negative Income Tax Practical? -- 17. The New Jersey Negative Income Tax Experiment -- Part Six. Social Security -- 18. The Objectives of Social Security -- 19. Evaluation of the US Social Security System -- Part Seven. Foreign Tax Systems -- 20. Taxation in Japan -- 21. Taxation in Great Britain -- 22. Implications of International Tax Trends -- Acknowledgements -- Index
N2  - This book presents a selection of essays on public finance, which is concerned with taxation, income maintenance, and social security, with emphasis on the analysis of policy alternatives to improve tax and transfer systems. It is useful for those who are interested in learning tax policy issues
UR  - https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=5825548
ER  -