The Science of Public FinanceThis book discusses the principles of public finance, including public expenditure, the canons of taxation, the measurement of taxable capacity, the distribution of central, provincial, and local revenues, the distribution of the burden of taxation, the shifting and incidence of taxation, the taxation of land, the history of the taxation of income, general principles of the taxation of income, death duties or inheritance taxes, other direct taxes and the taxation of surplus, indirect taxation, customs duties, the burden of taxation, local taxation in various countries, public debts, and financial administration. |
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Common terms and phrases
ad valorem Adam Smith administration amount annual assessment Australia authorities Bombay Britain British Budget burden capital cent Central century chapter charged classes Committee corporations countries crores customs death duties deduction direct Dominions economic economic rent England estate duty estimates example Exchequer excise duties exemption export Federal France Germany Government of India granted House import duties imposed incidence income tax increase indirect taxes industry inheritance tax interest Japan labour lakhs land revenue land tax legislation levied loans ment millions monopoly octroi paid payment percentage period persons pre-War principle production profits provincial public debt public expenditure public finance railways rate of tax receipts reduced regard rent salt sinking fund South Africa stamps succession duty super tax surplus tariff tax revenue taxable capacity taxation taxpayer tion trade Treasury United Kingdom valorem wages Wealth of Nations Zealand