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The Incidence of Income Taxes de Duncan Black

The Incidence of Income Taxes: Routledge Library Editions: Taxation

Autor Duncan Black
en Limba Engleză Hardback – 27 iun 2018
In this book, first published in 1939, an analysis is given of the incidence both of partial income taxes, that is of income taxes which are levied on the incomes arising from particular lines of industry, and of a general income tax.
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Specificații

ISBN-13: 9780815349655
ISBN-10: 0815349653
Pagini: 338
Dimensiuni: 156 x 234 x 21 mm
Greutate: 0.45 kg
Ediția:1
Editura: Taylor & Francis
Colecția Routledge
Seria Routledge Library Editions: Taxation

Locul publicării:Oxford, United Kingdom

Cuprins

Part 1. The Older Theory of the Incidence of a General Income Tax  1. Introduction  2. The Three Arguments of the Older Theory  3. Mr. Coates’s Theory and Statistical Investigation  4. Two Main Sources of an Improved Doctrine: The Colwyn Report and De Viti De Marco’s First Principles  Part 2. The Incidence of Partial Income Taxes  5. A Tax on the Income of a Monopolist  6. The Incidence of a Proportional Income Tax on the Diamond Monopoly in South Africa  7. The Incidence of a Partial Income Tax  8. The Incidence of a Proportional Income Tax and of the Present Income Tax on South African Gold Mining  Part 3. The Incidence of a General Income Tax  9. The Conditions Assumed and the Method to be Followed  10. On the Disregard of the Expenditure of the Tax Proceeds in the Theory of Incidence  11. The Effect of the Income Tax in Direct Alteration of Demand Schedules  12. The Effect of the Income Tax on the Supply of Labour Per Individual  13. The Effect of the Income Tax in Changing the Size of Population in Short Periods and in the Long Period  14. The Effect of the Income Tax on the Quantity of Capital in the Short and in the Long Period  15. Conclusions. The Incidence of a General Income Tax in a Stationary Community  16. Conclusions cont. The Incidence of a General Income Tax in a Progressive Community  17. The Effect of the Income Tax on Uncertainty-Bearing  18. The British Income Tax: How Should We Alter It?

Notă biografică

Duncan Black was Assistant Lector Economics, University Dundee, Scotland, 1932-34. Assistant Lector, Lector, Professor of Economics, University College N. Wales. Emeritus Professor of Economics, University College N. Wales, Bangor, United Kingdom, since 1968

Descriere

In this book, first published in 1939, an analysis is given of the incidence both of partial income taxes, that is of income taxes which are levied on the incomes arising from particular lines of industry, and of a general income tax.