Kaldor, Nicholas Expenditure Tax

ISBN 13: 9780837197197

Expenditure Tax

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9780837197197: Expenditure Tax

'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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Product Description:

This work explores the idea that the taxation of individuals should be based upon their expenditure, not on their income. It argues that if progressive taxation were levied this way, we could move towards an egalitarian society and improve efficiency and the progress of the economy.

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