252 Pages
by
Routledge
252 Pages
by
Routledge
256 Pages
by
Routledge
Also available as eBook on:
'This is one of those rare technical books which has an importance outside its own field' The Daily Telegraph.
'One of the most stimulating post-war books on public finance' The Guardian.
Part 1 examines the issue of Expenditure Tax in principle and includes chapters on the following:
* Income, Expenditure and Taxable Capacity
* The Concept of Income in Economic Theory
* Taxation and Savings
* Taxation and risk-bearing
* Taxation and the Incentive to Work
* Company Taxation
* Taxation and Economic Progress
Part 2 examines the issue of Expenditure Tax in practice, asking whether personal expenditure tax is practicable and putting forward a proposal for Surtax Reform.
PART ONE: THE ISSUE IN PRINCIPLEI Income, Expenditure And Taxable CapacityAppendix to Chapter IThe Concept of Income In Economic TheoryII Taxation And SavingsIII Taxation And Risk-BearingIV Taxation and Incentive To WorkV Company TaxationVI Taxation and Economic ProgressPART TWO: THE ISSUE IN PRACTICEVII Is A Personal Expenditure Tax Practicable?VIII A Proposal for Surtax Reform
Biography
Nicholas Kaldor