The Science of Public Finance

Front Cover
Macmillan and Company, limited, 1924 - Debts, Public - 677 pages
This 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.

From inside the book

What people are saying - Write a review

We haven't found any reviews in the usual places.

Other editions - View all

Common terms and phrases

Popular passages

Page 123 - The subjects of every state ought to contribute towards the support of the government, as nearly as possible, in proportion to their respective abilities ; that is, in proportion to the revenue which they respectively enjoy under the protection of the state.
Page 124 - Every tax ought to be levied at the time, or in the manner in which it is most likely to be convenient for the contributor to pay it.
Page 124 - The tax which each individual is bound to pay ought to be certain and not arbitrary. The time of payment, the manner of payment, the quantity to be paid, ought all to be clear and plain to the contributor, and to every other person.
Page 600 - The Comptroller General shall investigate, at the seat of government or elsewhere, all matters relating to the receipt, disbursement, and application of public funds...
Page 36 - Every man, as long as he does not violate the laws of justice...
Page 570 - Indian peoples, must be judges of the time and measure of each advance, and they must be guided by the co-operation received from those upon whom new opportunities of service will thus be conferred and by the extent to which it is found that confidence can be reposed in their sense of responsibility.
Page 117 - A direct tax is one which is demanded from the very persons who, it is intended or desired, should pay it. Indirect taxes are those which are demanded from one person in the expectation and intention that he shall indemnify himself at the expense of another ; such as the excise or customs.
Page 587 - That the right of granting aids and supplies to the Crown is in the Commons alone, as an essential part of their constitution, and the limitation of all such grants as to matter, manner, measure, and time is only in them.
Page 231 - The policy of His Majesty's Government, with which the Government of India are in complete accord, is that of the increasing association of Indians in every branch of the administration and the gradual development of self-governing institutions with a view to the progressive realisation of responsible government in India as an integral part of the British Empire.
Page 355 - ... of the like kind and quality are sold, or are capable of being sold, at the time and place of importation or exportation, as the case may be, without any abatement or deduction whatever, except (in the case of goods imported) of the amount of the duties payable on the importation thereof : or...

Bibliographic information