The Concept of Income

A multi-disciplinary analysis

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.

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.


Free book sample with table of contents and sample chapter

This book is part of the IBFD Doctoral Series

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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.