Kaldor Expenditure Tax

Erscheinungsjahr 2014
ISBN: 978-1-317-83347-5
Verlag: CRC Press
Format: EPUB
Kopierschutz: Adobe DRM (»Systemvoraussetzungen)

E-Book, Englisch, 256 Seiten

'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.

Autoren/Hrsg.

Kaldor, Nicholas

Inhaltsverzeichnis

PART ONE: THE ISSUE IN PRINCIPLE

I Income, Expenditure And Taxable Capacity

Appendix to Chapter I

The Concept of Income In Economic Theory

II Taxation And Savings

III Taxation And Risk-Bearing

IV Taxation and Incentive To Work

V Company Taxation

VI Taxation and Economic Progress

PART TWO: THE ISSUE IN PRACTICE

VII Is A Personal Expenditure Tax Practicable?

VIII A Proposal for Surtax Reform