Expenditure Tax (Hardcover) (ISBN-13: 9780415314008)

'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.

Author: Nicholas Kaldor
ISBN-10: 0415314003
ISBN-13: 9780415314008
Publisher: Routledge
Language: English
Published: 06/05/2003
Pages: 252
Format: Hardcover
Weight: 0.97lbs
Size: 8.50h x 5.50w x 0.63d