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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.

Taxation --- Tax incidence --- Income tax --- Social security --- Intergovernmental fiscal relations

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Tax "justice" has become an increasingly central issue of political debate in many countries, particularly following the cardiac arrest of global financial services in 2008 and the subsequent worldwide slump in trade and production. The evident abuse of tax systems by corporations and rich individuals through tax avoidance schemes and offshore shadow banking is increasingly in the public eye. Above all, the political challenges of recovery and structural reform have raised core issues of burden-sharing and social equity on the agendas of both civil society groups and political elites. Democra

Distributive justice. --- Fiscal policy. --- International trade. --- Social justice. --- Tax incidence. --- Taxation. --- Duties --- Fee system (Taxation) --- Tax policy --- Tax reform --- Taxation, Incidence of --- Taxes --- Finance, Public --- Revenue --- Incidence of taxation --- Tax burden --- Tax equity --- Taxation --- Tax shifting --- Equality --- Justice --- External trade --- Foreign commerce --- Foreign trade --- Global commerce --- Global trade --- Trade, International --- World trade --- Commerce --- International economic relations --- Non-traded goods --- Economic policy --- Distribution (Economic theory) --- Social justice --- Wealth --- Government policy --- Moral and ethical aspects --- Tax incidence --- Fiscal policy --- Distributive justice --- International trade

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The European Commission envisages putting forward a proposal for a tax reform that would allow improving the efficiency and simplicity of the corporate income tax systems. This report assesses the impact of a Common Corporate Tax Base (CCTB) on the size of the corporate tax bases of EU companies. The results of the report shall help to evaluate the economic consequences of the introduction of a harmonised set of tax accounting rules. The estimates are based on the European Tax Analyzer with data from the year 2006 and apply options specified by the Commission’s Steering Group.

Corporations -- Taxation -- European Union countries. --- Tax incidence -- European Union countries. --- Corporations --- Tax incidence --- Law - Non-U.S. --- Commerce --- Law, Politics & Government --- Business & Economics --- Accounting --- Law - Europe, except U.K. --- Taxation --- Business tax --- Law and legislation --- Occupation tax --- Privilege tax --- Taxation of business --- Business. --- Accounting. --- Bookkeeping. --- Tax accounting. --- Tax laws. --- European Economic Community literature. --- Public finance. --- Business and Management. --- Business Taxation/Tax Law. --- Public Economics. --- European Integration. --- Accounting/Auditing. --- Business --- Business enterprises --- European Economic Community lite. --- Accountancy --- Commercial accounting --- Finance --- Financial accounting --- Bookkeeping --- Cameralistics --- Public finance --- Currency question --- Finance, Public --- Public finances --- Bookkeeping . --- Double entry bookkeeping --- Business education --- Tax laws --- Tax legislation --- Tax regulations --- Law

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It has become part of the conventional wisdom in the economics of education that subsidies to higher education have a regressive distributional effect. Given that relatively more children from wealthier families enroll in higher education, many economist assume that these subsidies to higher education have an unwanted distributional impact. This volume presents new empirical evidence for the cross-sectional point of view and provides an analytical framework for the longitudinal perspective. The present volume also analyzes the equity and efficiency effects of widely-discussed funding reforms and proposes a voluntary graduate tax.

Government aid to higher education --- Tax incidence --- Social choice --- Evaluation. --- Mathematical models. --- Incidence of taxation --- Tax burden --- Tax equity --- Taxation --- Tax shifting --- Education, Higher --- State aid to higher education --- Universities and colleges --- Government aid --- Finance --- Public finance. --- Economic policy. --- Public Economics. --- Economic Policy. --- Economic nationalism --- Economic planning --- National planning --- State planning --- Economics --- Planning --- National security --- Social policy --- Cameralistics --- Public finance --- Currency question --- Public finances --- 378 --- 378 Hoger onderwijs. Universitair onderwijs --(algemeen) --- Hoger onderwijs. Universitair onderwijs --(algemeen) --- Evaluation --- Mathematical models

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Economic models in much of the public economics literature have been slow to reflect the significant changes towards double-income households throughout the developed world. This graduate-level text develops a more sophisticated approach to household economics, one that allows for multiple-income earners and shared decision-making. This approach is used to present a fundamentally new view of consumption. It then applies this to an analysis of tax systems, combining theoretical analysis of optimal taxation and tax reform with careful empirical study of the characteristics of income tax systems in four different countries: Australia, Germany, the UK and the USA. The book is particularly concerned with analysing, both theoretically and empirically, the impact of taxation on female labour supply, and identifying its effects on work incentives and fairness of income distribution. All this adds up to a fascinating new approach to the economics of household for researchers in both public and private sectors.

Public economics --- Women --- Tax incidence --- Income distribution --- Households --- Employment --- Economic aspects --- Women. --- Labor & Workers' Economics --- Business & Economics --- AA / International- internationaal --- AU / Australia - Australië - Australie --- US / United States of America - USA - Verenigde Staten - Etats Unis --- GB / United Kingdom - Verenigd Koninkrijk - Royaume Uni --- DE / Germany - Duitsland - Allemagne --- 336.204 --- 339.21 --- 332.71 --- 339.320 --- 339.325.1 --- 305.5 --- 305.93 --- weerslag, invloed, last en verdeling van de belasting. --- Ongelijkheid en herverdeling van vermogens en inkomens. Inkomensbeleid. --- Vrouwen- en jongerenarbeid. --- Consumptie: algemeenheden. Wet van de vraag in verband met de consumptie. Consumptiebehoefte. Behoeftetheorie. --- Evolutie van de consumptie. Budget van de huishoudens. --- Econometrie van de variaties van de vraag. Verbruiksfunctie. Econometrie van het gedrag van de verbruiker. --- Econometrie van het gedrag van de overheid, van de uitgaven en ontvangsten van de overheid, van de begroting. Econometrie van de belastingen. --- Tax incidence. --- Income distribution. --- Employment. --- Economic aspects. --- Distribution of income --- Income inequality --- Inequality of income --- Incidence of taxation --- Tax burden --- Tax equity --- Employment of women --- Occupations --- Distribution (Economic theory) --- Disposable income --- Taxation --- Tax shifting --- Equal pay for equal work --- Sex discrimination in employment --- Working women in motion pictures --- Econometrie van de variaties van de vraag. Verbruiksfunctie. Econometrie van het gedrag van de verbruiker --- Econometrie van het gedrag van de overheid, van de uitgaven en ontvangsten van de overheid, van de begroting. Econometrie van de belastingen --- Vrouwen- en jongerenarbeid --- weerslag, invloed, last en verdeling van de belasting --- Ongelijkheid en herverdeling van vermogens en inkomens. Inkomensbeleid --- Consumptie: algemeenheden. Wet van de vraag in verband met de consumptie. Consumptiebehoefte. Behoeftetheorie --- Evolutie van de consumptie. Budget van de huishoudens --- Business, Economy and Management --- Economics --- Women - Employment --- Households - Economic aspects