The Structure and Reform of Direct Taxation
Структура и реформирование прямого налогообложения
1980-03-01
SCID: 54.1/yzceayce
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comprehensive income taxdirect taxationexpenditure taxtax structurewealth tax
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Abstract (AI)
Part One: Introduction 1. Scope and Purpose of the Study 2. The Characteristics of a Good Tax Structure 3. The Tax Base Part Two: Defects of the Present System 4. The Existing Base for Direct Taxes in the United Kingdom 5. The Direct Tax Burden and its Distribution 6. Indexation for Inflation Part Three: Some Radical Restructurings of the System of Direct Taxes 7. A Comprehensive Income Tax 8. Forms of Expenditure Tax 9. A Universal Expenditure Tax 10. A Two-Tier Expenditure Tax 11. Housing 12. Corporation Tax 13. Social Security and Income Maintenance 14. The Rate Structure 15. Capital Taxes I: Taxes on the Transfer of Wealth 16. Capital Taxes II: An Annual Wealth Tax 17. National Insurance Contributions, Payroll Taxes, Investment Income Surcharge, Earned Income Relief and Capital Taxes 18. The Tax Unit 19. Trusts
Key Findings
1
It analyzes the interaction of direct taxation with housing, corporation tax, social security, income maintenance, and rate structures.
2
It considers reforms to capital taxation, including taxes on wealth transfers and an annual wealth tax, alongside issues involving tax units and trusts.
3
It examines comprehensive income taxation and multiple expenditure-tax designs, including universal and two-tier systems, as alternative reforms.
4
It identifies defects in the United Kingdom’s existing direct-tax system, including the distribution of the tax burden and the effects of inflation.
5
The work evaluates the scope, purpose, tax base, and criteria for assessing a good direct-tax structure.
Research Object
the United Kingdom’s system of direct taxation
Research Subject
the structure, defects, distributional effects, and potential reforms of direct taxation, including alternative income, expenditure, corporation, social security, and capital tax arrangements
Publication Details
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1980-03-01
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