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Wildy’s Book News

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Vol 23 No 4 April/May 2018

Book of the Month

Cover of Williams, Mortimer and Sunnucks: Executors, Administrators and Probate

Williams, Mortimer and Sunnucks: Executors, Administrators and Probate

Edited by: Alexander Learmonth, Charlotte Ford, Julia Clark, John Ross Martyn
Price: £295.00

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UK Public Holiday Monday 28th May

Wildy's will be closed on Monday 28th May, re-opening on Tuesday 29th.

Online book orders received during the time we are closed will be processed as soon as possible once we re-open on Tuesday.

As usual credit cards will not be charged until the order is processed and ready to despatch.

Any Sweet & Maxwell or Lexis eBook orders placed after 4pm on the Friday 25th May will not be processed until Tuesday May 29th. UK orders for other publishers will be processed as normal. All non-UK eBook orders will be processed on Tuesday May 29th.

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Who Bears the Lifetime Tax Burden?

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Don FullertonProfessor of Economics, University of Virginia, USA, Diane Lim RogersAssistant Professor of Economics, Pennsylvania State University, USA

ISBN13: 9780815729938
ISBN: 0815729936
Published: August 1992
Publisher: Brookings Institution Press
Format: Paperback
Price: £19.50



Usually despatched in 1 to 3 weeks.

Debates about tax policy arise every year in Washington, and legislative changes occur almost as often. In just the past decade, corporate tax burdens were dramatically reduced and then subsequently increased. But who really bears the burden of taxation? Finding a satisfactory way to address this question remains one of the biggest challenges for economists. While much research has explored this issue using annual data on household incomes and expenditures, this book considers the multiple effects of taxes on individuals over their entire lifetimes.;Since annual incomes typically vary from year to year, and change systematically over the course of a lifetime, annual income is not necessarily a good indicator of a person's relative well-being. Instead, Don Fullerton and Diane Lim Rogers estimate lifetime wage profiles, categorize individuals into lifetime income groups, and re-estimate the pattern of earnings over the lifetime of each group. They utilize a general equilibrium model that encompasses household demands, work effort and savings, and they calculate the distribution of each current tax. Because their model includes all major US federal, state, and local taxes, it can be used to simulate the effects of changes in any of those taxes on investment, productivity, resource allocation and the distribution of burdens.

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