Description
The book is a technical book on public finance and it has been praised by The Guardian and The Daily Telegraph. It discusses the concept of income, expenditure, taxable capacity, taxation and savings, taxation and risk-bearing, and company taxation. Part 2 of the book discusses the concept of expenditure tax in practice and proposes a scheme called Surtax Reform.
'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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