The Resource Major tax trends in the 21st century

Major tax trends in the 21st century

Label
Major tax trends in the 21st century
Title
Major tax trends in the 21st century
Creator
Subject
Language
eng
Summary
The view is held that overall, given the difficulties in levying corporate taxes and taxes on capital, increased reliance must be placed on consumption taxes and taxation of earned income. Argues that this will reduce the progressitivity of tax systems and thus their impact on income redistribution. However, it is possible to achieve redistribution through the expenditure side of the budget (social expenditures) even if consumption taxes are the mainstay of the tax system
Citation source
In: Report of proceedings of the first world tax conference report : taxes without borders. - Toronto. - (2000) ; p. 44:1-44:9
http://library.link/vocab/creatorName
Casanegra de Jantscher, M
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • tax policy
  • tax system
  • consumption tax
  • earned income
Label
Major tax trends in the 21st century
Publication

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