Expenditure Tax

1. Auflage 2003
ISBN: 978-0-415-31400-8
Verlag: Routledge

Buch, Englisch, 252 Seiten, Format (B × H): 145 mm x 222 mm, Gewicht: 453 g

Reihe: Miniset L. Public Economics

'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.

Zielgruppe

Academic

Autoren/Hrsg.

Kaldor, Nicholas

Fachgebiete

• Wirtschaftswissenschaften Volkswirtschaftslehre Öffentliche Finanzwirtschaft, Besteuerung

Inhaltsverzeichnis

Introduction; Part I The Issue in Principle; Chapter I Income, Expenditure and Taxable Capacity; Chapter II Taxation and Savings; Chapter III Taxation and Risk-Bearing; Chapter IV Taxation and the Incentive to Work; Chapter V Company Taxation; Chapter VI Taxation and Economic Progress; Part II The Issue in Practice; Chapter VII Is a Personal Expenditure Tax Practicable?; Chapter VIII A Proposal for Surtax Reform;

Über Autor(innen)

Nicholas Kaldor