Horizontal equity and the taxation of employed and self-employed workers
The schedular system of income tax in the UK frequently comes under attack, not least in relation to the distinctions it draws between the tax treatment of the employed and the self-employed. However, on examination, it appears that non-schedular systems of taxation share both these distinctions and...
| 主要な著者: | , |
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| フォーマット: | Journal article |
| 出版事項: |
2014
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