Price: € 99 / $ 126
Pages: 614
Published: 2001
ISBN:  90 7607 8378

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Until 1 February 2007 this book was priced at € 135.


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The Concept of Income - A Multi-Disciplinary Analysis
Author: Dr Kevin Holmes - Doctoral Series: Vol. 1
Summary
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.


View sample chapter    |    View table of contents
Main contents
  • The development of a variety of income concepts
  • Looking for the practical application of a concept of income that improves the existing notion of taxable income.
  • Discrepancies between the ways that net receipts and economic gains from selected economic events are included in or excluded from taxable income. Are the differences logical and equitable?
About the author
Dr Kevin Holmes was formerly Head of IBFD's Government Consultancy Department, a university academic and a New Zealand tax partner of an international accountancy firm.
About IBFD Academic Council
IBFD Doctoral Series is an initiative of IBFD Academic Council, a body established in 2000 to promote the discussion of international tax law at a high academic level and to stimulate the academic activities of IBFD. Its members are appointed from among prominent academics and senior IBFD research staff members.
Every thesis published in this series will be reviewed by the Academic Council to ensure its high quality.
Other books in IBFD Academic Council's Doctoral Series:

      by Dr Zvi Daniel Altman

      by Luc De Broe
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