Nicholas Kaldor 
Expenditure Tax [EPUB ebook] 

»This is one of those rare technical books which has an importance outside its own field» The Daily Telegraph.
»One of the most stimulating post-war books on public finance» The Guardian.
Part 1 examines the issue of Expenditure Tax in principle and includes chapters on the following:
* Income, Expenditure and Taxable Capacity
* The Concept of Income in Economic Theory
* Taxation and Savings
* Taxation and risk-bearing
* Taxation and the Incentive to Work
* Company Taxation
* Taxation and Economic Progress
Part 2 examines the issue of Expenditure Tax in practice, asking whether personal expenditure tax is practicable and putting forward a proposal for Surtax Reform.