The UK Tax System, Structure and Progressivity, 1948-1982
研究了1948-1982年间英国税收体系的结构变化与累进性演变,对理解历史税制改革有参考价值。
A. W. Dilnot, J. A. Kay, C. N. Morris, The UK Tax System, Structure and Progressivity, 1948-1982, The Scandinavian Journal of Economics, Vol. 86, No. 2, Limits and Problems of Taxation (Jun., 1984), pp. 150-165