tailieunhanh - Lecture Public economics (5th edition) - Chapter 12: Income taxation

This chapter includes contents: Define the comprehensive income tax base, discuss the international principles of taxing income, discuss the reasons why the personal income tax base differs from the comprehensive income tax base, explain what a progressive personal income tax is and how progressiveness is achieved,. | OXJORD UNIVERSITY PRESS SOUTHERN AFRICA Public Economics Chapter 12 Income taxation Oxford University Press Southern Africa Pty Ltd 2011 OXFORD UNIVERSITY PRESS Learning outcomes Define the comprehensive income tax base Discuss the international principles of taxing income Discuss the reasons why the personal income tax base differs from the comprehensive income tax base Explain what a progressive personal income tax is and how progressiveness is achieved Discuss the economic effects of personal income tax Explain why companies are taxed separately Define the company tax base Describe the classical and fully integrated company tax systems. SOUTHERN AFRICA Oxford University Press Southern Africa Pty Ltd 2011 OXFORD UNIVERSITY PRESS Learning outcomes continued Describe company tax in South Africa Explain the efficiency of company tax Discuss the importance of company tax in the investment decision Discuss the merits of tax incentives for investment Explain the equity implications of company tax Discuss the arguments for and against capital gains taxation Explain a flat rate income tax Explain the dual income tax. SOUTHERN AFRICA Oxford University Press Southern Africa Pty Ltd .

• Kinh tế học
• Public economics
• Lecture Public economics
• Income taxation
• Comprehensive income tax
• Personal income tax
• Company tax
• Public expenditure
• Public growth
• Public goods
• Government expenditure patterns
• Public sector in the economy
• The goverment in the market
• Public sector resource
• General government consumption
• Negative externalities
• Transaction costs
• Cap and trade programmes
• Public choice theory
• Unanimity voting rule
• Rawlsian experiment
• Majority voting
• Tax equity
• Public services
• Inflation taxation
• Public debt
• Debt management
• Debt servicing
• Financial credibility
• Public finance
• Lecture Public finance
• Public sector economics
• Federal government
• Legal framework
• Local governments
• The corporation tax
• Federal system
• Fiscal federalism
• Education Increase Earnings
• Public education
• Public education improves quality
• Benchmark model of the economy
• Benchmark model assumptions
• Allocative efficiency
• Economic growth
• Imperfect competition
• Monopoly competition
• Natural monopoly
• Competition policy
• Social welfare
• Social equity
• Welfare improvement
• Nozick’s entitlement theory
• Fisnical policy
• Social policy
• Poverty and inequality
• South Africa
• Cost benefit analysis
• Private benefits
• Private costs
• Monetary profits
• Tax efficiency
• Administrative efficiency
• Tax flexibility
• Excess burden
• Taxation of wealth
• Personal wealth
• Wealth tax base
• Taxing personal net wealth
• Taxes on goods
• Taxes on services
• Tax reform
• Indirect taxes
• Fiscal policy
• Passive fiscal policy
• Fiscal activism
• Tiebout model
• Fiscal decentralisation
• Fiscal centralisation
• Economics today
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• Public spending
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• Funding the public sector
• Consumer choice
• Principles of economics
• Lecture Principles of economics
• Tax policy
• Government decisions
• Housing economics and public policy
• Housing economics
• Public policy
• Macro economy
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