Cover: Untangling the Income Tax, from Harvard University PressCover: Untangling the Income Tax in E-DITION

Untangling the Income Tax

Available from De Gruyter »

Product Details

E-DITION

$65.00 • £54.95 • €60.00

ISBN 9780674733930

Publication Date: 01/01/1986

386 pages

Illustrated

World

Harvard University Press has partnered with De Gruyter to make available for sale worldwide virtually all in-copyright HUP books that had become unavailable since their original publication. The 2,800 titles in the “e-ditions” program can be purchased individually as PDF eBooks or as hardcover reprint (“print-on-demand”) editions via the “Available from De Gruyter” link above. They are also available to institutions in ten separate subject-area packages that reflect the entire spectrum of the Press’s catalog. More about the E-ditions Program »

  • Foreword
  • Acknowledgments
    • 1. Introduction
  • I. Tax Concepts
    • 2. Income, Consumption, and Wealth
    • 3. What Would a Genuine Income Tax Look Like?
    • 4. Taxing Consumption: Value-Added and Sales Taxes
    • 5. Personal Consumption Taxes
    • 6. Taxing Corporations
  • II. Analysis
    • 7. Who Bears the Tax Burden?
    • 8. Who Ought to Bear the Tax Burden?
    • 9. Tax Distortions
    • 10. Saving and Investment Incentives
    • 11. Tax Expenditures
    • 12. The Goal of Tax Simplicity
  • III. Tax Reform
    • 13. The Accrual-Income Strategy
    • 14. The Consumption Strategy
  • Appendix. The Income Tax in Context
  • Bibliography
  • Index

Recent News

Black lives matter. Black voices matter. A statement from HUP »

From Our Blog

Marking the 75th Anniversary of Independence from British Rule

August 14 and August 15 mark the seventy-fifth anniversary of independence from British rule for Pakistan and India, respectively. Inextricably linked to the birth of these two South Asian nations is the 1947 Partition of the subcontinent that tragically accompanied the end of British colonialism.