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Description - Expenditure Tax by Nicholas Kaldor

'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.

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Book Details

ISBN: 9780415489058
ISBN-10: 0415489059
Format: Paperback
(216mm x 140mm x 13mm)
Pages: 252
Imprint: Routledge
Publisher: Taylor & Francis Ltd
Publish Date: 10-Oct-2008
Country of Publication: United Kingdom

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