000 -LEADER |
fixed length control field |
01476nam a2200301Ia 4500 |
003 - CONTROL NUMBER IDENTIFIER |
control field |
DE-boiza |
005 - DATE AND TIME OF LATEST TRANSACTION |
control field |
20200226131605.0 |
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
fixed length control field |
191008 |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
International Standard Book Number |
0-7623-1024-3 |
040 ## - CATALOGING SOURCE |
Transcribing agency |
IZA |
100 ## - MAIN ENTRY--PERSONAL NAME |
Personal name |
Amiel, Yoram |
9 (RLIN) |
3780 |
Titles and words associated with a name |
(ed.) |
|
Personal name |
Bishop, John A. |
Titles and words associated with a name |
(ed.) |
9 (RLIN) |
6864 |
245 #0 - TITLE STATEMENT |
Title |
Fiscal Policy, Inequality and Welfare |
260 ## - PUBLICATION, DISTRIBUTION, ETC. |
Date of publication, distribution, etc. |
2003 |
Name of publisher, distributor, etc. |
Elsevier, |
Place of publication, distribution, etc. |
Amsterdam [u.a.], |
300 ## - PHYSICAL DESCRIPTION |
Extent |
246 pages |
340 ## - PHYSICAL MEDIUM |
Location within medium |
H2 22 |
440 ## - SERIES STATEMENT/ADDED ENTRY--TITLE |
Title |
Research on Economic Inequality |
Number of part/section of a work |
(Vol.10) |
9 (RLIN) |
6865 |
520 ## - SUMMARY, ETC. |
Summary, etc. |
"Research on Economic Inequality, Volume 10, Fiscal Policy, Inequality and Welfare" contains ten papers, both theoretical and applied, on tax progressivity and tax and transfer equity. Theory topics covered include consumption tax equity, alternative definitions of tax progressivity, horizontal equity and reranking. The applied work includes studies of Australia's consumption taxes, Israel's national insurance tax system, Mexican transfer system, Canadian tax equity, trends in US tax and transfer progressivity and a study of the impact of the repeal of the US marriage tax penalty. |
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical term or geographic name entry element |
distribution |
9 (RLIN) |
3988 |
|
Topical term or geographic name entry element |
fiscal policy |
9 (RLIN) |
969 |
|
Topical term or geographic name entry element |
inequality |
9 (RLIN) |
3396 |
|
Topical term or geographic name entry element |
taxation |
9 (RLIN) |
1905 |
|
Topical term or geographic name entry element |
welfare state |
9 (RLIN) |
188 |
|
Topical term or geographic name entry element |
consumption taxes |
9 (RLIN) |
6866 |
|
Topical term or geographic name entry element |
tax progressivity |
9 (RLIN) |
6867 |
856 ## - ELECTRONIC LOCATION AND ACCESS |
Uniform Resource Identifier |
<a href="https://www.emerald.com/insight/publication/doi/10.1016/S1049-2585%282003%2910">https://www.emerald.com/insight/publication/doi/10.1016/S1049-2585%282003%2910</a> |
Link text |
Publisher's website |
942 ## - ADDED ENTRY ELEMENTS (KOHA) |
Koha item type |
Anthology |
Source of classification or shelving scheme |
|