Expenditure Tax

ISBN-13: 9780415314008 / Angielski / Twarda / 2003 / 256 str.

N. Kaldor; Nicholas Kaldor;Kaldor Nicholas

Opis

Part one of this title 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 two examines the issue of expenditure tax in practice, asking whether personal expenditure tax is practicable and putting forward a proposal for surtax reform

Spis treści

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;

O autorze

Nicholas Kaldor