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03452aam a2200337Ii 4500 001 104FEEDC71B711EB8A4F4B2E3BECA4DB 003 SILO 005 20210218010021 008 200412s2020 enka b 001 0 eng d 020 $a 9781839106149 020 $a 183910614X 035 $a (OCoLC)1149602120 040 $a YDX $b eng $e rda $c YDX $d BDX $d OCLCQ $d UKMGB $d OCLCO $d OCLCF $d YDXIT $d SILO 043 $a n-us--- 050 4 $a HJ4653.R6 $b P65 2020 100 1 $a Poitras, Geoffrey, $d 1954- $e author. 245 10 $a Rethinking wealth and taxes : $b inequality, globalization and capital income / $c Geoffrey Poitras (Professor of Finance, Simon Fraser University, Canada). 264 1 $a Cheltenham, UK ; $b Edward Elgar Publishing, $c [2020] 300 $a viii, 252 pages : $b illustrations ; $c 25 cm. 490 0 $a Rethinking economics 504 $a Includes bibliographical references and index. 505 0 $a Introduction: Wealth and taxes -- Part I. The wealthy and state revenue generation -- 1. Defining wealth and taxes on the wealthy -- 2. Raising government revenue -- 3. State revenue from antiquity to the modern income tax -- Part II. Rethinking taxation of the wealthy -- 4. Public economics of taxing the wealthy -- 5. Taxing the wealthy across jurisdictions -- 6. Reforming taxes on equity capital -- References -- Index. 520 $a "Taxes on the wealthy are a topic sure to incite venomous rants from both right-wing and left-wing ideologues. The topic attracts conflicting interpretations and policy recommendations, and generates proposals for tax reform that consume political debate. All this activity takes place against an opaque backdrop of empirical evidence dealing with the distribution of wealth and income, and tax avoidance and tax evasion by corporations and wealthy individuals. Rethinking Wealth and Taxes explores these problems and considers the possibilities for increasing taxes on wealth to address the increasingly unequal distribution of wealth, and income. Concerned with exploring the implications of globalization for government revenue policy and increasing inequality in wealth and income, it identifies the connection between ongoing inequality and the ability of the wealthy to avoid income taxes by exploiting differential treatment of capital income and wage income. The author explores the various ways in which the emergence of globalization has impacted the traditional national model of raising income tax revenue. He then offers policy recommendations that shift government revenue sources to taxes that are difficult for the wealthy to avoid and that better capture the goals of vertical and horizontal tax equity. This book will appeal to those directly involved in industry and public policy and may be used in university courses at all levels in public finance, financial economics, actuarial science and management. It will also be of interest to research libraries, individuals working in government and readers in the general public curious about topics such as 'the one percent'"-- $c Provided by publisher. 650 0 $a Rich people $x Taxation $z United States. 650 0 $a Wealth $z United States. 650 7 $a Rich people $x Taxation $2 fast $0 (OCoLC)fst01097543 650 7 $a Wealth $2 fast $0 (OCoLC)fst01172973 651 7 $a United States $2 fast $0 (OCoLC)fst01204155 941 $a 1 952 $l OVUX522 $d 20221220012446.0 956 $a http://locator.silo.lib.ia.us/search.cgi?index_0=id&term_0=104FEEDC71B711EB8A4F4B2E3BECA4DBInitiate Another SILO Locator Search