Ability to Pay Principle 66, 71, 95, 159 Ad Rem Tax 159 Administrative Costs
JOBNAME: Tanzi PAGE: 1 SESS: 3 OUTPUT: Thu Feb 22 13:11:06 2018 Index ability to pay principle 66, 71, 95, capital 8, 17 159 capital accumulation 93, 94 ad rem tax 159 capital incomes 56, 68 administrative costs 29, 102 capital–labor ratio 55 agents of tax complexity 31 capital mobility 63 digression on lobbies 32–5 capital output ratios 94 Alliance for Progress 116 carried trade 55, 56 American Economic Association 48 “Center for Environmental Innovation Anglo-Saxon countries 56, 68, 69 in Roofing” 34 Annual Report to Congress 2005, ceteris paribus 101, 119, 148, 155 39 Chicago School 84 Australia 36–8, 40, 41 class warfare 70 Australian federal tax system 37 classical economics 14 Avi-Yonah, Reuven 77 Coase, Ronald 15 Cobham, Alex 77 Bakija, Jon 41, 165 collection lags 87 bank share price 62 command economy 15 bankers 69 commons 20 banking secrecy 78 compensating value added tax (CVAT) basic commodities 14 162 Becker, Gary 31, 35, 37 competence 113 Belgium 16, 23, 81, 148 complex tax system 39 benefit received principle 98, 157 compliance costs 29, 36, 41, 42, 102, “The Best Laws Money Can Buy” 126 34 compliance, regressive nature 40 “Beveridge Report” 17 Congressional Budget Office 56, 69 Bird, Richard 162 Congressional Joint Committee on Bloomberg News 66 Taxation 57 bonuses 61, 62, 69, 99 Cornia, Giovanni Andrea 123 Boskin, Michael 52, 56 corporate income tax 118 British tax system 37 cost–benefit evaluation 102 Brittan, Samuel 26 crony capitalism 60, 75 Buchanan, James 30, 84 cross-country trade 19 bureaucrats 28 cross institutional externalities 97 bursting bubbles, tax effect 87, 91 debts 85 “Can Complexity Unmake deflation 83 Civilization?” 26 democratic deficit 137, 143 Canada 23, 38, 90 democratization 132 169 Vito Tanzi - 9781788116879 Downloaded from Elgar Online at 09/30/2021 06:58:11PM via free access Columns Design XML Ltd / Job: Tanzi-Ecology_of_tax_systems / Division: Index /Pg.
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