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<p><p><p><p>This discussion of the tax base covers both traditional income tax vs expenditure tax issues and an analysis of dynamic optimality, risk and returns, and different approaches to wealth taxation. </p><p></p><p></p><p></p><p> </p><p></p><p></p><p></p><p></p></p> </p><p></p><p><em class="bold">PLEASE NOTE</em>: this paper represents draft work in progress. Factual accuracy is not guaranteed, and opinions may not be the fully-formed views of authors. They are posted here to stimulate discussion, and should not be quoted or cited without the authors' permission.</p></p>
Authors
CPP Co-Director
James is Senior Research Fellow and Professor of Economics at Manchester, working on broad issues in the economics of retirement, savings and health.
Research Fellow University of Cambridge and The Chinese University of Hong Kong
MIT
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- Publisher
- IFS
Suggested citation
J, Banks and P, Diamond and J, Mirrlees. (2007). The base of direct taxation. London: IFS. Available at: https://ifs.org.uk/publications/base-direct-taxation (accessed: 5 May 2024).
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