1st Edition

Taxation in the New State (Routledge Revivals)

By J Hobson Copyright 1919
    268 Pages
    by Routledge

    268 Pages
    by Routledge

    First published in 1919, Taxation in the New State explores the practical application of tax policy to the financial situation of post-World War I Britain. Hobson assesses policy according to the tax payer’s ability to bear the burden and draws a distinction between ‘cost’ and ‘surplus’. He proposes a number of reforms and considers the pitfalls of attempting the find required revenue using ordinary taxation in a post-war financial crisis.

    Preface;  Part I: Principles of Tax Reform  1. Ability to Pay  2. The Taxable Surplus  3. The Shifting of Taxes  4. The Taxation of Income  5. Reforms of Income-Tax  6. Death Duties  7. Supplementary Taxes  8. Tariffs for Revenue Part II: Emergency Finance  1. Our Financial Emergency  2. A Levy on War-Made Wealth; Appendix. Taxation of War-Made Capital in Germany  3. A General Levy Upon Capital  4. Relations of Imperial to Local Taxation

    Biography

    J. A. Hobson