An expenditure tax

Author(s)

• Kaldor, Nicholas

Bibliographic Information

An expenditure tax

Nicholas Kaldor

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

Routledge, 2003

Note

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

Includes bibliographical references and index

Description and Table of Contents

Description

'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.

Table of Contents

• 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

by "Nielsen BookData"

Details

• NCID: BA6354969X
• ISBN:
  • 0415314003
• Country Code: uk
• Title Language Code: eng
• Text Language Code: eng
• Place of Publication: London
• Pages/Volumes: 249 p.
• Size: 23 cm
• Classification:
  • DC21 : 336.2
• Subject Headings:
  • LCSH : Taxation
  • LCSH : Spendings tax
• Parent Bibliography ID:
  • BA62797390