Notes and comments. Ricardo on income tax: a note
Опубликовано на портале: 14-11-2003
Cambridge Journal of Economics. 2000. No. 24. P. 237-244.
Despite the fact that Ricardo experienced Pitt's income tax policies, and that he regarded taxation as the most important issue to which the principles of political economy should be applied, he rarely referred to actual tax reforms. This paper indicates that Ricardo's system of economics cannot bring about any tax that is completely compatible with his main criteria for taxation (distribution neutrality, price neutrality and minimum taxation) as well as certainty, convenience and the security of property. This result may explain why Ricardo did not say which type of taxation system the British government should establish.
Human Resource Management & Labour Law in China (Управление человеческими ресурсами и трудовое право в Китае)
Dividends, Taxes, and Common Stock Prices: The Ex-Dividend Day Behavior of Common Stock Prices Before the Income Tax
Journal of Financial Economics. 1987. Vol. 19. No. 1. P. 31-44.
Распределительные свойства и искажающее воздействие налогов на индивидуальные доходы в России (Научные труды ИЭПП № 90)
National Tax Journal. 1998. Vol. 51. P. 621-635.
American Sociological Review. 2002. Vol. 60. No. 4. P. 566-585.