Taxation in the New State

ISBN-13: 9780415658911 / Angielski / Twarda / 2012 / 254 str.

J. A. Hobson

Opis

This work explores the practical application of tax policy to the financial situation of post-World War I Britain. Hobson assesses policy according to the tax payer's ability to bear the burden and draws a distinction between 'cost' and 'surplus'.

Spis treści

Preface;  Part I: Principles of Tax Reform  1. Ability to Pay  2. The Taxable Surplus  3. The Shifting of Taxes  4. The Taxation of Income  5. Reforms of Income-Tax  6. Death Duties  7. Supplementary Taxes  8. Tariffs for Revenue Part II: Emergency Finance  1. Our Financial Emergency  2. A Levy on War-Made Wealth; Appendix. Taxation of War-Made Capital in Germany  3. A General Levy Upon Capital  4. Relations of Imperial to Local Taxation

O autorze

J. A. Hobson