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Expenditure Tax. Reprint (1955) N.カルドア著 総合消費税
・ISBN 978-0-415-31400-8 hard GB£ 200.00
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電子版あり 大学・学術機関向け電子ブック（eBook）ISBN 978-1-315-82397-3
| 著者・編者 | Kaldor, Nicholas, |
|---|---|
| シリーズ | Routledge Library Editions: Economics. Miniset L. Public Economics |
| 出版社 | (Routledge, UK) |
| 出版年月 | 2003 |
| 言語 | ENG |
| ニュース番号 | ＜495-233D 100-1734D＞ |
解説
'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.