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[ 洋図書 ] Rethinking wealth and taxes : inequality, globalization and capital income / ( Rethinking economics series )

Geoffrey Poitras. -- Edward Elgar Publishing, -- [2020], --

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ISBN 183910614X (hardback)
ISBN13桁 9781839106149 (hardback)
無効なISBN等 9781839106156 (ebook)
テキストの言語 英語                  
分類：NDC10版 345
個人著者標目 Poitras, Geoffrey.
本タイトル Rethinking wealth and taxes :
タイトル関連情報 inequality, globalization and capital income /
著者名 Geoffrey Poitras.
出版地・頒布地 Cheltenham :
出版者・頒布者名 Edward Elgar Publishing,
出版年・頒布年 [2020],
数量 viii, 252 pages :
他の形態的事項 illustrations ;
大きさ 25 cm
書誌注記 Includes bibliographical references (pages 219-243) and index.
内容注記 Introduction: Wealth and taxes -- Part I. The wealthy and state revenue generation -- 1. Defining wealth and taxes on the wealthy -- 2. Raising government revenue -- 3. State revenue from antiquity to the modern income tax -- Part II. Rethinking taxation of the wealthy -- 4. Public economics of taxing the wealthy -- 5. Taxing the wealthy across jurisdictions -- 6. Reforming taxes on equity capital -- References -- Index.
要約、抄録、注釈等 "Taxes on the wealthy are a topic sure to incite venomous rants from both right-wing and left-wing ideologues. The topic attracts conflicting interpretations and policy recommendations, and generates proposals for tax reform that consume political debate. All this activity takes place against an opaque backdrop of empirical evidence dealing with the distribution of wealth and income, and tax avoidance and tax evasion by corporations and wealthy individuals. Rethinking Wealth and Taxes explores these problems and considers the possibilities for increasing taxes on wealth to address the increasingly unequal distribution of wealth, and income. Concerned with exploring the implications of globalization for government revenue policy and increasing inequality in wealth and income, it identifies the connection between ongoing inequality and the ability of the wealthy to avoid income taxes by exploiting differential treatment of capital income and wage income. The author explores the various ways in which the emergence of globalization has impacted the traditional national model of raising income tax revenue. He then offers policy recommendations that shift government revenue sources to taxes that are difficult for the wealthy to avoid and that better capture the goals of vertical and horizontal tax equity. This book will appeal to those directly involved in industry and public policy and may be used in university courses at all levels in public finance, financial economics, actuarial science and management. It will also be of interest to research libraries, individuals working in government and readers in the general public curious about topics such as 'the one percent'"--Provided by publisher.
シリーズ名・巻次 Rethinking economics series 
一般件名 Rich people -- Taxation -- United States.
Wealth -- United States.
地名件名 United States
資料情報1 『Rethinking wealth and taxes : inequality, globalization and capital income /』（Rethinking economics series）　Geoffrey Poitras.　Edward Elgar Publishing,　[2020], （所蔵館：中央　 請求記号：F/345.0/P75/R　 資料コード：7114434492）
URL https://catalog.library.metro.tokyo.lg.jp/winj/opac/switch-detail.do?lang=ja&bibid=1352050175

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