Taxation in the New State (Routledge Revivals)  book cover
1st Edition

Taxation in the New State (Routledge Revivals)

ISBN 9780415659222
Published April 6, 2014 by Routledge
268 Pages

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Book Description

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.

Table of Contents

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

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