《所得税改革的发展和收入的影响》外文翻译.docVIP

The Australian Economic Review, vol. 42, no. 4, pp. 496–506 For the Student Personal Income Taxation: From Theory to Policy J o h n C r e e d y Department of Economics, The University of Melbourne 1.Introduction This article considers the relationship between economic theory and personal income tax policy.It concentrates on the welfare analysis of personal income taxes and transfers—which together determine the relationship between gross and net incomes—and the resulting advice which may be offered to policy-makers.The importance of this substantial component of the tax structure has been s