Artículos relacionados a The Concept of Income: A Multi-Disciplinary Analysis

The Concept of Income: A Multi-Disciplinary Analysis - Tapa dura

Holmes, Kevin

 
9789076078373: The Concept of Income: A Multi-Disciplinary Analysis

Sinopsis

This is a resource book primarily for policy makers and academic tax, accounting and economics researchers, who require an in-depth analysis of the concept of income and its development for tax purposes. This book examines income as a surrogate for the underlying features of an individual's well-being, for the purpose of achieving horizontal equity in taxation. To enhance tax equity, the author advocates the adoption of a comprehensive concept of income for practical taxation purposes.

"Sinopsis" puede pertenecer a otra edición de este libro.

Acerca del autor

Dr Kevin Holmes is a Principal Research Associate at the International Bureau of Fiscal Documentation in Amsterdam. He was formerly Head of the IBFD's Government Consultancy Department, a university academic and a New Zealand tax partner of an international accountancy firm.

"Sobre este título" puede pertenecer a otra edición de este libro.