Theory of Equitable Taxation : Normative Foundation and Distributive Consequences of Income Taxation / by Johann K. Brunner.

This study offers a theoretical discussion of equity and efficiency aspects of income taxation. The analysis is carried out on two levels. The first one concerns the axiomatic derivation of certain tax principles in the framework of social choice theory. Normative characterizations of the two most f...

Full description

Bibliographic Details

Online Access:	Full Text (via Springer)
Main Author:	Brunner, Johann K.
Format:	eBook
Language:	English
Published:	Berlin, Heidelberg : Springer Berlin Heidelberg, 1989.
Series:	Studies in contemporary economics.
Subjects:	Economics. Auditing.