The Structure and Reform of Direct Taxation (Routledge Revivals)

By James E. Meade

© 1978 – Routledge

536 pages

Purchasing Options:
Paperback: 9780415684798
pub: 2012-07-23
US Dollars$54.95
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Hardback: 9780415619981
pub: 2011-06-02
US Dollars$180.00
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About the Book

First published in 1978, The Structure and Reform of Direct Taxation presents the full findings and recommendations of the ‘Meade’ committee set up by The Institute for Fiscal Studies. It represents the most important contemporary examination of the structure of UK taxation and direct taxation systems in general. The results of two years’ intensive research and discussion by this independent committee are presented as a report under the joint authorship of an outstanding team of tax experts. The committee brought together professional practitioners-lawyers, accountants and taxation administrators-and academic specialists in fiscal studies, and here provides a unique review of direct taxation which is comprehensive, singularly original and full of good sense.

The book begins with a return to first principles, restates the objectives of a good tax system and analyses existing structures. It goes on to examine the feasibility of basic reforms which would allow the system to become more straightforward in operation and which would base taxation on what individuals take out of the economy rather than on what they put into it.

Table of Contents

Part One: Introduction 1. Scope and Purpose of the Study 2. The Characteristics of a Good Tax Structure 3. The Tax Base Part Two: Defects of the Present System 4. The Existing Base for Direct Taxes in the United Kingdom 5. The Direct Tax Burden and its Distribution 6. Indexation for Inflation Part Three: Some Radical Restructurings of the System of Direct Taxes 7. A Comprehensive Income Tax 8. Forms of Expenditure Tax 9. A Universal Expenditure Tax 10. A Two-Tier Expenditure Tax 11. Housing 12. Corporation Tax 13. Social Security and Income Maintenance 14. The Rate Structure 15. Capital Taxes I: Taxes on the Transfer of Wealth 16. Capital Taxes II: An Annual Wealth Tax 17. National Insurance Contributions, Payroll Taxes, Investment Income Surcharge, Earned Income Relief and Capital Taxes 18. The Tax Unit 19. Trusts

About the Series

Routledge Revivals

Are there elusive titles that you need and have been trying to source for years but thought that you would never be able to find?

Well this may be the end of your quest – here is a fantastic opportunity for you to discover past brilliance and purchase previously out of print and unavailable titles by some of the world’s most eminent academic scholars.

Drawing from over 100 years of innovative, cutting-edge, publishing Routledge Revivals is an exciting new programme whereby key titles from the distinguished and extensive backlist of the many acclaimed imprints associated with Routledge will be re-issued.

The programme draws upon the illustrious backlists of Kegan Paul, Trench & Trubner, Routledge & Kegan Paul, Methuen, Allen & Unwin and Routledge itself.

Routledge Revivals spans the whole of the Humanities and Social Sciences, and includes works by some of the world’s greatest thinkers including Emile Durkheim, Max Weber, Simone Weil, Martin Buber, Karl Jaspers and Max Beloff.

If you are interested in Revivals in the Behavioral Sciences, please visit http://www.psypress.com/books/series/psyrevivals/.

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Subject Categories

BISAC Subject Codes/Headings:
BUS000000
BUSINESS & ECONOMICS / General
BUS001010
BUSINESS & ECONOMICS / Accounting / Financial
BUS001020
BUSINESS & ECONOMICS / Accounting / Governmental
BUS027000
BUSINESS & ECONOMICS / Finance
BUS045000
BUSINESS & ECONOMICS / Money & Monetary Policy
BUS050050
BUSINESS & ECONOMICS / Personal Finance / Taxation
BUS064000
BUSINESS & ECONOMICS / Taxation / General
BUS064010
BUSINESS & ECONOMICS / Taxation / Corporate
BUS064020
BUSINESS & ECONOMICS / International / Taxation
BUS064030
BUSINESS & ECONOMICS / Taxation / Small Business
BUS069000
BUSINESS & ECONOMICS / Economics / General