1st Edition

Expenditure Tax

By Nicholas Kaldor Copyright 2003
    252 Pages
    by Routledge

    252 Pages
    by Routledge

    '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