Marginal-tax-rate
Related Subjects:
Margin-trading
Book reviews for "Marginal-tax-rate" sorted by average review score:
Social benefits and tax rates: a short study of implicit and explicit marginal tax rates in England and Wales
Published in Unknown Binding by Institute of Economic Affairs (1970)
Amazon base price: $
Average review score: 
A Concise Exposition on Aspects of Marginal Tax rates
Analyzing Taxes on Business Income With Marginal Effective Tax Rate Model (World Bank Discussion Papers, 79)
Published in Paperback by World Bank (October, 1990)
Amazon base price: $7.95
Distribution of effective marginal tax rates across the Australian Labour Force
Published in Unknown Binding by National Centre for Social and Economic Modelling, Faculty of Management, University of Canberra (1995)
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Lowering Marginal Tax Rates: The Key to Pro-Growth Tax Relief
Published in Digital by The Heritage Foundation (01 January, 2002)
Amazon base price: $1.50
Marginal tax rate reductions : hearing before the Committee on Finance, United States Senate, One Hundred Seventh Congress, first session, March 7, 2001 (SuDoc Y 4.F 49:S.HRG.107-135)
Published in Unknown Binding by U.S. G.P.O. (2001)
Amazon base price: $
Present Law and Analysis Relating to Individual Effective Marginal Tax Rates: Scheduled for a Public Hearing by the House Committee on Ways and Means
Published in Hardcover by G.P.O. Superintendent of Doucements (January, 1998)
Amazon base price: $7.00
Essentially the author considers what the rates of taxation are as implied by a wide range of social benefits. There has been a fiction perpetrated on the British people since the National Insurance scheme was introduced in 1948 that taxes and benefits were somehow distinct and unrelated. Similarly a further refinement was introduced that the varying benefits available to those who qualified for them were different between each other. Alas this is not the case nor was it then but the fiction served to obscure in people's minds the true nature of social benefits in the UK.
Professor Prest's timely account fits handsomely with the earlier Research Monograph on a 'Policy for Poverty'. It's closely argued and succint analysis lay bare the terrible impact on the incomes of the poorer in British society due to the interaction of the tax and benefits systems. He considers a variety of possible solutions to the issue and also looks on the impact of the tax rates upon entry, participation and exit from the labour market.
The paper is a masterful account of the issue and a wonderful example of the skills of the IEA Editor, Arthur Seldon.