Author : Joseph A. Pechman
Publisher : Brookings Institution Press
Page : 311 pages
File Size : 50,9 Mb
Release : 1977
Category : Income tax
ISBN : 0815769822
Comprehensive Income Taxation by Joseph A. Pechman Pdf
Background papers of a conference held in Brookings on December 10 and 11, 1976; a summary of the conference discussions; and an appendix that measure the comprehensive income tax base and illustrates the extent to which tax rates could be reduced without reducing the revenue yield. Issues include: the economic definition of income; personal deductions; employee benefits and transfer payments; capital gains and losses; homeowner preferences; the tax treatment of the family; and the definition of taxable business income.