An 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
* 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.

252 pages, Hardcover

First published September 1, 1977