Taxation in the New State (Routledge Revivals)

<p>First published in 1919, <i>Taxation in the New State</i> 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.</p> Part I Principles Of Tax Reform; ChapterI Ability to Pay; ChapterII The Taxable Surplus; ChapterIII The Shifting of Taxes; ChapterIV The Taxation of Income; ChapterV Reforms of Income-Tax; ChapterVI Death Duties; ChapterVII Supplementary Taxes; ChapterVIII Tariffs for Revenue; Part II Emergency Finance; ChapterIX Our Financial Emergency; ChapterX A Levy on War-Made Wealth; appendix Taxation of War-Made Capital in Germany; ChapterXI A General Levy Upon Capital; ChapterXII Relations of Imperial to Local Taxation;