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World history --- 336.2 <09> --- België --- Europa --- Nederland --- USA --- belastingdruk --- democratie --- fiscaliteit --- geschiedkundige beschrijvingen --- politiek, binnenland --- Taxation --- -Taxing power --- -Revolutions --- -Insurrections --- Rebellions --- Revolts --- Revolutionary wars --- History --- Political science --- Political violence --- War --- Government, Resistance to --- Power of taxation --- Taxation, Power of --- Constitutional law --- Sovereignty --- Duties --- Fee system (Taxation) --- Tax policy --- Tax reform --- Taxation, Incidence of --- Taxes --- Finance, Public --- Revenue --- Belastingsakkoorden. Belastingswezen--Geschiedenis van ... --- -Belastingsakkoorden. Belastingswezen--Geschiedenis van ... --- 336.2 <09> Belastingen. Belastingswezen. Openbare financien. Belastingspolitiek. Belastingstheorie. Belastingsharmonisatie. Fiskale politiek. Belastingsleer. Belastingsdruk. Belastingstechniek. Belastingsstelsel.Belastingstarief--Geschiedenis van ... --- 336.2 <09> Belastingsakkoorden. Belastingswezen--Geschiedenis van ... --- Belastingen. Belastingswezen. Openbare financien. Belastingspolitiek. Belastingstheorie. Belastingsharmonisatie. Fiskale politiek. Belastingsleer. Belastingsdruk. Belastingstechniek. Belastingsstelsel.Belastingstarief--Geschiedenis van ... --- Revolutions --- Taxing power --- Belastingsakkoorden. Belastingswezen--Geschiedenis van .. --- Europe --- United States --- Belastingsakkoorden. Belastingswezen--Geschiedenis van . --- Belastingsakkoorden. Belastingswezen--Geschiedenis van
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This study offers a systematic analysis of basic questions relating to equitable income taxation. Of course, a definite solution, resting on scientific arguments, cannot be expected for this important field of government activity. However, what is possible, is an exhaustive dis cussion of various aspects of equitable income taxation, thus preparing the ground for reasonable political decisions. I hope that the present book will contribute to this continuing discus sion, presenting results from modern social-choice theory and optimum taxation theory in order to gain further insights into the problem of income taxation. On a fundamental level, social-choice theory is applied in order to in vestigate the normative foundation of different tax rules. Arrow's im possibility theorem forms the starting point of the analysis; as was shown by recent contributions to social-choice theory, this impossibi lity result can be overcome if various degrees of interpersonal utility comparisons are admitted. Using this approach, one can work out the general norms of equity behind familiar tax rules. As a special point, the traditional principle of equal proportional sacrifice will be given a social-choice theoretic foundation in this book. The second level on which tax rules can be discussed, concerns their respective consequences in concrete taxation models. TWo such models are specified in this study, the first one takes gross income of the taxpayers as given, it is contrasted with the second, more complex mod el, where the individual labour-leisure decision is taken into account.
Business & Economics --- Economic Theory --- 336.215.21 --- AA / International- internationaal --- 336.200 --- 336.208 --- 339.21 --- 336.212.4 --- 336.203 --- 336.204 --- belastingdruk --- inkomensverdeling --- inkomstenbelastingen --- personenbelastingen --- welvaartseconomie --- Negatieve belastingsinkomsten --- Belastingstelsel: algemene naslagwerken en principes. --- Grondslag, vereffening, inning en controle van de belastingen. Fiscale fraude. Zwartwerk. Parallelle economie. --- Ongelijkheid en herverdeling van vermogens en inkomens. Inkomensbeleid. --- belastingen op de totale inkomsten (Income Tax). --- progressieve, degressieve en proportionele belastingen. --- weerslag, invloed, last en verdeling van de belasting. --- 336.215.21 Negatieve belastingsinkomsten --- Belastingstelsel: algemene naslagwerken en principes --- Grondslag, vereffening, inning en controle van de belastingen. Fiscale fraude. Zwartwerk. Parallelle economie --- Ongelijkheid en herverdeling van vermogens en inkomens. Inkomensbeleid --- belastingen op de totale inkomsten (Income Tax) --- progressieve, degressieve en proportionele belastingen --- weerslag, invloed, last en verdeling van de belasting
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Tax law --- Belgium --- Belasting --- Belastingen --- Impôt --- Impôts --- Taxation --- Simulation (Civil law) --- Income tax --- Tax evasion --- Droit fiscal --- Simulation (Droit civil) --- Impôt sur le revenu --- Fraude fiscale --- Law and legislation --- Interpretation and construction --- Droit --- Interprétation --- Tax administration and procedure --- 336.2.04 <493> --- 351.713 <493> --- evasion fiscale --- fraude fiscale --- procedure fiscale --- droit fiscal --- droit civil --- belgique --- belastingdruk --- fiscaal paradijs --- fiscaal recht --- fiscale fraude --- fiscale ontwijking --- inkomstenbelastingen --- personenbelastingen --- -Tax evasion --- -Tax planning --- -Tax avoidance --- Tax saving --- Estate planning --- Evasion, Fiscal --- Fiscal evasion --- Tax avoidance --- Tax delinquency --- Tax-dodging --- Tax fraud --- Taxation, Evasion of --- White collar crimes --- Tax practice --- Tax procedure --- Belastingontduiking. Belastingontwijking. Belastingfraude. Belastinghaven. Belastingvlucht--België --- Fiscaal recht. Belastingsrecht. Overheidsfinancien. Belastingswezen--z.o.{336.2}--België --- belastingontwijking --- belastingprocedure --- burgerlijk recht --- belgie --- Evasion --- 351.713 <493> Fiscaal recht. Belastingsrecht. Overheidsfinancien. Belastingswezen--z.o.{336.2}--België --- 336.2.04 <493> Belastingontduiking. Belastingontwijking. Belastingfraude. Belastinghaven. Belastingvlucht--België --- -Belastingontduiking. Belastingontwijking. Belastingfraude. Belastinghaven. Belastingvlucht--België --- Impôt sur le revenu --- Interprétation --- Handbooks, manuals, etc. --- Tax administration and procedure - Belgium. --- Tax evasion - Belgium. --- -336.2.04 <493> --- -Taxation --- -Tax planning -
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