Expenditure Tax

1. Auflage 2008
ISBN: 978-0-415-48905-8
Verlag: Routledge

Buch, Englisch, 252 Seiten, Format (B × H): 140 mm x 216 mm, Gewicht: 322 g

'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

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

Über Autor(innen)

Nicholas Kaldor