Examines the issue of expenditure tax in practice asking whether personalexpenditure tax is practicable and putting forward a proposal for surtaxreform. This bo... » 

Examines the issue of expenditure tax in practice asking whether personalexpenditure tax is practicable and putting forward a proposal for surtaxreform. This book includes chapters on Income Expenditure and TaxableCapacity The Concept of Income in Economic Theory Taxation and Savings andTaxation and riskbearing. «