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出版Heinemann Educational for the Institute for Fiscal Studies, 1975
主題Law / Taxation
ISBN04358453229780435845322
URLhttp://books.google.com.hk/books?id=uk0nAQAAIAAJ&hl=&source=gbs_api
註釋The study of Institute for Fiscal Studies with the object to give an independant evaluation of the case for a wealth tax in the United Kingdom. It provides a full analysis of the various arguments for and against an annual wealth tax, or more accurately different forms of annual wealth taxes and of the likely economic and social consequences. Part I provides a theoretical perspectives, part II reviews taxes in practice, concentrating on Europe (Denmark, Norway, Sweden, Germany and the Netherlands). Part III examines wealth tax proposals for the United Kingdom and part IV considers some of the main problems which a wealth tax generates.