Taxing Personal Wealth: An Analysis of Capital Taxation in the United Kingdom--History, Present Structure and Future Possibilities

ISBN-13: 9780815349709 / Angielski / Twarda / 2018 / 300 str.

C.T. Sandford

Opis

This book, first published in 1971, presents an analysis of the taxes levied on wealth or capital – death duties, annual wealth taxes and capital gains taxes. It provides a comprehensive study of these taxes, and recommends a series of measures, including the replacement of certain taxes, that would promote equality. The book also provides a masterly historical summary of death duties in the UK.

Spis treści

Part 1. The Taxation of Wealth  1. Why Tax Wealth?  Part 2. Death Duties  2. History of Death Duties in the UK  3. The Incidence of Death Duty  4. Death Duty Reform and Gift Taxes  Part 3. Annual Net Wealth Taxes  5. The Annual Net Wealth Tax in Theory and Practice  6. An Annual Net Wealth Tax for the United Kingdom?  Part 4. A Comprehensive System of Wealth  7. Capital Gains Taxation  8. Programme for Reform

O autorze

C.T. Sandford