ABSTRACT
'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
chapter |7 pages
Introduction
part |170 pages
The Issue in Principle
chapter |58 pages
Income, Expenditure and Taxable Capacity
chapter |23 pages
Taxation and Savings
chapter |28 pages
Taxation and Risk-Bearing *
chapter |11 pages
Taxation and the Incentive to Work
chapter |32 pages
Company Taxation
chapter |16 pages
Taxation and Economic Progress
part |54 pages
The Issue in Practice