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.
IBFD Doctoral Series
The mission of the International Bureau of Fiscal Documentation is: “[T]o maintain a knowledge centre providing information about and explanations of international taxation and promoting the study of taxation in general” (Art. 2 of the articles of association). True to this mission, and aware that access to doctoral theses is often limited, IBFD has taken the initiative to make available to a wider public a series of books based on doctoral research, meeting the highest academic standards.

Only contributions that enhance the international academic tax debate are accepted. In order to ensure high quality, every thesis published in this series has been reviewed by academic members of the Board of Trustees, senior IBFD research staff or prominent tax academics worldwide. The series aims to cover all aspects of comparative and international taxation, not only in respect of income tax, but also in respect of VAT and of inheritance, estate and gift taxes.
Other books in IBFD Academic Council's Doctoral Series:

      by Kevin Holmes

      by Doron Herman

      by Servaas van Thiel

      by Carlo Romano

      by Mario Züger

      by Dale Pinto

      by Frank Engelen 

      by Tomi Viitala

      by Jesper Barenfeld

      by Dick Molenaar

      by Zvi Daniel Altman

      by Frank Pötgens

      by Antti Laukkanen

      by Luc De Broe

      by Gijs Fibbe

      by Rita de la Feria

      by Stefan Mayer
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