ABSTRACT

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.

chapter |4 pages

Introduction

part I|14 pages

The Taxation of Wealth

chapter 1|12 pages

Why Tax Wealth?

part II|143 pages

Death Duties

chapter 3|61 pages

The Incidence of Estate Duty

chapter 4|37 pages

Death Duty Reform and Gift Taxes

part III|48 pages

Annual Net Wealth Taxes

part IV|32 pages

A Comprehensive System of Wealth Taxation

chapter 7|17 pages

Capital Gains Taxation

chapter 8|13 pages

Programme for Reform

chapter B|8 pages

Gifts Inter Vivos Subject to Estate Duty

chapter C|21 pages

Statistics of Land Ownership