Introduction
Part One. Equity and the Choise of Tax Base
1. H. C. Simons (1938)
The Case for Progresive Taxation
2. H. C. Simons (1938)
The Comprehensive Definition of Income
3. Royal Commission on the Taxation of Profits and Incomes (1955)
The United Kingdon Income Tax System and The Case for Taxing Capital Gains
4. N. Kaldor (1958)
Is a Personal Expenditure Tax Practicable?
5. W. Vickrey (1957)
Ecpenditure, Capital Gains and Progressive Taxation
6. J. F. Due (1960)
The Taxation of Wealth
7. Royal Commission on Taxation (Canadá) (1966)
A Proposal for Taxation Reform
Part Two. The Choise between Private and Public Goods
8. A. C. Pigou (1947)
The Range of Government Expenditure
9. A Pure Theory of Public Expenditure
(a) P. A. Samuelson (1954)
The Pure Theory of Public Expenditure
(b) J. Margolis (1954)
A Comment on the Pure Theory of Public Expenditure
(c) P. A. Samuelson (1955)
Diagrammantic Exposition of a Theory of Public Expenditure
(d) P. A. Samuelson (1957)
Aspects of Public Expenditure Theories
10. O. Eckstein (1961)
A. Survey of the Theory of Public Expenditure Criteria
11. J. M. Buchanan (1963)
Earmarked Taxes
Part Three. Taxes V. Loans
12. A. P. Lerner (1948)
The Burden of the National Debt
13. A Burden on Future Generations?
(a) W. G. Bowen, R. G. Davis and D. H. Kopf (1960)
The Public Debt: A Burden on Future Generations?
(b) A. P. Lerner (1961)
The Burden of Debt
(c) W. G. Bowen, R. G. Davis and D. H. Kopf (1962)
The Distribution of the Debt Burden: A Reply
14. C. S. Shoup (1962)
Comment on the Burden of the Debt and Future Generations
15. J. M. Buchanan (1958)
Internal and External Borrowing
Part four. The Economic Effects of Taxes
16. D. Walker (1955)
Direct v.Indirect Taxes
17. E. D. Domar and R. A. Musgrave (1944)
The Effects of Income Taxes on Risk Taking
18. D. K. Stout
The Tax on Value Added
19. M. Kryzaniak and R. A. Musgrave (1964)
The Shifting of the Corporation Income Tax Further Reading
Acknowledgements
Author Index
Subject Index
