The burden of British taxation /
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Main Author: | |
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Format: | Book |
Language: | English |
Published: |
Cambridge [Cambridgeshire] : New York :
The University Press ; Macmillan,
1943.
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Series: | Economic and social studies ;
2. |
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Table of Contents:
- pt. I: The basis of the estimates: definitions and assumptions
- The tax structure
- The total burden of taxation
- Summary of conclusions
- Appendix to pt. I Summary tables and charts
- pt. II: Income tax and surtax
- Deathe duties
- I: The problem of the death duties
- II: The estimation of the burden of death duties (by Nicholas Kaldor)
- Taxes on business profits, and the burden of taxation on imputed incomes
- Note on stamp duties
- The tea and sugar duties
- The tobacco duty
- The duties on alcoholic drinks
- The entertainments duty
- Motor vehicle duties and fuel duties
- Small indirect taxes
- Social insurance contributions
- Post Office net revenue
- Taxes allocated on general expenditure: protective duties, taxes on production in general and the purchase tax
- Appendix to pt. II: Rates of taxation force for the years 1936-27 to 1942-43.