Taxation and national insurance contributions in Britain |
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Authors: | John Creedy |
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Affiliation: | University of Durham, Durham DH1 3HY, U.K. |
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Abstract: | It has often been suggested that National Insurance contributions and income taxation should be integrated in Britain, although the implications for the appropriate tax rates have not usually been examined in any detail. The complexity of the British National Insurance system means that the implications are not immediately clear. This paper examines the changes in tax rates which would be required to maintain total revenue at a constant level, and the tax rates required to support a minimum level of post-transfer income. |
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