000			03114nam a22004213i 4500
001			EBC5825548
003			MiAaPQ
005			20240724113826.0
006			m o d |
007			cr cnu||||||||
008			240724s2019 xx o ||||0 eng d
020			_a9781000233292 _q(electronic bk.)
020			_z9780367295523
035			_a(MiAaPQ)EBC5825548
035			_a(Au-PeEL)EBL5825548
035			_a(OCoLC)1109784407
040			_aMiAaPQ _beng _erda _epn _cMiAaPQ _dMiAaPQ
050		4	_aHJ2381 .P434 2019
082	0		_a336.2/05/0973
100	1		_aPechman, Joseph A.
245	1	4	_aThe Rich, the Poor, and the Taxes They Pay.
250			_a1st ed.
264		1	_aOxford : _bTaylor & Francis Group, _c2019.
264		4	_c©1986.
300			_a1 online resource (334 pages)
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_aonline resource _bcr _2rdacarrier
505	0		_aCover -- 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.
520			_aThis 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.
588			_aDescription based on publisher supplied metadata and other sources.
590			_aElectronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.
650		0	_aSocial security-United States.
655		4	_aElectronic books.
776	0	8	_iPrint version: _aPechman, Joseph A. _tThe Rich, the Poor, and the Taxes They Pay _dOxford : Taylor & Francis Group,c2019 _z9780367295523
797	2		_aProQuest (Firm)
856	4	0	_uhttps://ebookcentral.proquest.com/lib/orpp/detail.action?docID=5825548 _zClick to View
999			_c11855 _d11855