Processing...
Continue shopping Go to cart
return to product list

The Concept of Income

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.
 
tab_0
Title:

The Concept of Income

Subtitle:

A Multi-Disciplinary Analysis

Series:

Volume 1 in the Doctoral Series

Author(s):
Date of publication:
ISBN:

90-7607-8378

Type of publication:

Print Book

Number of pages:

614

Terms:

Shipping fees apply. View shipping information

Price:
EUR 99 / USD 126 (VAT excl.)
Order Print
tab_1
Title:

The Concept of Income

Subtitle:

A Multi-Disciplinary Analysis

Series:

Volume 1 in the Doctoral Series

Author(s):
Date of publication:
ISBN:

90-7607-8378

Type of publication:

Online Book

Number of pages:

614

Access:

Up to 5 users. View purchase information

Price:
EUR 99 / USD 126 (VAT excl.)
Order Online book
tab_offer
  • Order both the print and an electronic version of the book and receive a 20% discount on each format. The discount is calculated automatically in your shopping cart.
  • Bulk discounts apply on orders of 11 or more books of the same format (this applies to each of the formats). The offer is not valid for resellers.
  • Students are entitled to a 50% discount on IBFD books (valid student card required).

To obtain bulk or student discounts, contact Customer Support.

The Concept of Income

Why this book ?

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.
 

Downloads

 

This book is part of the IBFD Doctoral Series

Downloads 

 

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.
As we value your opinion, we invite you to share your thoughts about this IBFD book with other clients.
 
return to product list