An expenditure tax

著者

• Kaldor, Nicholas

書誌事項

An expenditure tax

Nicholas Kaldor

（Routledge library editions, . Economics ; 95 . Public economics ; v. 4）

Routledge, 2003

注記

Reprint. Originally published: London : G. Allen & Unwin, 1955

Includes bibliographical references and index

内容説明・目次

内容説明

'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.

目次

• 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

「Nielsen BookData」 より

詳細情報

• NII書誌ID(NCID): BA6354969X
• ISBN:
  • 0415314003
• 出版国コード: uk
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: London
• ページ数/冊数: 249 p.
• 大きさ: 23 cm
• 分類:
  • DC21 : 336.2
• 件名:
  • LCSH : Taxation
  • LCSH : Spendings tax
• 親書誌ID:
  • BA62797390