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.
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This book is part of the IBFD Doctoral Series
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Author(s)
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.