This book presents a selection of essays on public finance, which is concerned with taxation, income maintenance, and social security, with emphasis on the analysis of policy alternatives to improve tax and transfer systems. It is useful for those who are interested in learning tax policy issues.

chapter |16 pages


part One|24 pages

Distribution of Tax Burdens

chapter 2|10 pages

Who Paid the Taxes, 1966–85?*

part Two|41 pages

Individual Income Taxation

chapter 3|14 pages

The Personal Income Tax*

chapter 4|11 pages

Comprehensive Income Tax Reform*

chapter 5|9 pages

Erosion of the Individual Income Tax*

chapter 6|5 pages

The Comprehensive Income Tax Concept*

part Three|45 pages

Tax Issues

chapter 7|4 pages

The Family*

chapter 8|7 pages

Capital Gains and Losses*

chapter 9|9 pages

Adjusting for Inflation*

chapter 10|5 pages

Consumption Expenditure Tax*

chapter 11|5 pages

Value-Added Tax*

chapter 12|9 pages

Estate Taxes*

chapter 13|4 pages

Implementing Tax-Based Incomes Policies*

part Four|38 pages

Financing a Federal System

chapter 14|24 pages

Intergovernmental Fiscal Relations*

chapter 15|12 pages

State-Local Finance Beyond Revenue Sharing*

part Five|38 pages

Income Maintenance

chapter 16|24 pages

Is a Negative Income Tax Practical?*

part Six|27 pages

Social Security

chapter 18|19 pages

The Objectives of Social Security*

part Seven|81 pages

Foreign Tax Systems

chapter 20|42 pages

Taxation in Japan*

chapter 21|30 pages

Taxation in Great Britain*

chapter 22|7 pages

Implications of International Tax Trends*