Expenditure Tax

Nicholas Kaldor

• Publisher: Routledge
• Year: 2014
• eBook ISBN: 9781317833475
• Topic: Economics
• Subtopic: Economic Theory
• Index: Economics

'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

• Cover
• Title Page
• Copyright Page
• Original Copyright Page
• Dedication
• Table of Contents
• PREFACE
• INTRODUCTION
• PART ONE: THE ISSUE IN PRINCIPLE
• PART TWO: THE ISSUE IN PRACTICE
• INDEX