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The Definition of a Capital Tax
The Economics of Capital Taxes
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aggregate demand agricultural land amount annual capital tax annual tax assumed assumption Bombay Plan British capital assets capital levy capital value capital-value cent Central government Ceylon Chapter chargeable consideration consumption expenditure countries current consumption death duties death tax death taxation deficit financing differentiation effect enquiry Estate Duty Act estates valued estimated exemption limit existing extent favour gift tax gifts inter vivos Hicks higher important incentive income tax increase India individual capital J. R. Hicks joint family estate Kaldor marginal rate measure ment million non-recurrent one's outlay Pakistan payable payment People's Plan period persons private business private sector progressive tax proportion proposal provision public sector purposes rate of progression recurrent tax regard respect rise saving secure spending suggested tax assessed tax liability tax on capital tax revenues taxpayer tion trade assets transfer underdeveloped valuation wealth effect wealth tax yield