English, Article, Journal or magazine article edition: Tax Theory and Tax Practice: The Problems of Defining, Measuring and Assessing Tax Bases Tax Theory and Tax Practice Antonio Pedone

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Bookmark: http://trove.nla.gov.au/version/69203
Physical Description
  • preprint
Language
  • English

Edition details

Title
  • Tax Theory and Tax Practice: The Problems of Defining, Measuring and Assessing Tax Bases Tax Theory and Tax Practice
Author
  • Antonio Pedone
Physical Description
  • preprint
Notes
  • The wide gap between tax theory and tax practice may be traced back, among other things, to the focus in tax  theory  on  the  level  and  optimal  structure  of  tax  rates, assuming that tax bases are consistently defined, precisely measurable and readily and  uniformly  assessable.  This  approach  overlooks  the  variances  between  tax  design,  tax  law, tax impact, tax incidence and tax perception. The effects of taxes on efficiency and  equity depend not just on the tax rate schedule adopted but also on differences in tax  treatments resulting from the definition, measurement and assessment of tax bases. The  Italian  experience  in  the  field  of  income  taxation  shows  the  extent  to  which  the definition,  measurement  and  assessment  of  tax  bases  matter.  Many  problems  associated  with  defining,  measuring  and  assessing  tax  bases,  which  the  personal  nature  and  high  progressivity  of  income  tax  had  contributed  to  highlighting  and  accentuating,  remain  still  unresolved  and  require  further  research  of  a  better  understanding  of  the  rationale,  causes  and  effects  of  many  differentiated  tax  treatments.
  • tax treatment, tax design, personal income tax, tax assessment 
  • RePEc:sap:wpaper:119
Language
  • English
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