Abstract
Around the world tax reform is near the top of the political and academic agenda. Particularly important is the debate on whether income or expenditure should be the direct tax base, although this question appears to have had little impact on politicians. We conclude with a discussion of these issues.
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© 1992 Margaret Wilkinson
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Wilkinson, M. (1992). Tax Reform. In: Taxation. Economics Today. Palgrave, London. https://doi.org/10.1007/978-1-349-21989-6_12
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DOI: https://doi.org/10.1007/978-1-349-21989-6_12
Publisher Name: Palgrave, London
Print ISBN: 978-0-333-54236-1
Online ISBN: 978-1-349-21989-6
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