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Tax Progressivity and Income Inequality. 税の累進制と所得不平等
・ISBN 978-0-521-46543-4 1994 hard GB£ 116.00
￥36,748.- (税込) ※（※）価格はご注文時の参考価格となります。
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・ISBN 978-0-521-58776-1 1996 paper GB£ 40.00
￥12,672.- (税込) ※（※）価格はご注文時の参考価格となります。
納品価格につきましては書籍の入荷時点で確定となります。
版元の原価改定、外国為替の変動等により異なる場合がございますので、予めご了承下さい。
お気に入り
★★★
電子版あり 大学・学術機関向け電子ブック（eBook）ISBN 978-0-511-57182-4
| 著者・編者 | Slemrod, Joel (ed.), |
|---|---|
| 出版社 | (Cambridge U. Pr., UK) |
| ページ数 | 363 pp. |
| 言語 | ENG |
| ニュース番号 | ＜428-223＞ |
解説
This book assembles nine papers on tax progressivity and its relationship to income inequality, written by leading public finance economists. The papers document the changes during the 1980s in progressivity at the federal, state, and local level in the US. One chapter investigates the extent to which the declining progressivity contributed to the well-documented increase in income inequality over the past two decades, while others investigate the economic impact and cost of progressive tax systems. Special attention is given to the behavioral response to taxation of high-income individuals, portfolio behavior, and the taxation of capital gains. The concluding set of essays addresses the contentious issue of what constitutes a 'fair' tax system, contrasting public attitudes towards alternative tax systems to economists' notions of fairness. Each essay is followed by remarks of a commentator plus a summary of the discussion among contributors.