Table of Contents

PART ONE: THE ISSUE IN PRINCIPLEI Income, Expenditure And Taxable CapacityAppendix to Chapter IThe Concept of Income In Economic TheoryII Taxation And SavingsIII Taxation And Risk-BearingIV Taxation and Incentive To WorkV Company TaxationVI Taxation and Economic ProgressPART TWO: THE ISSUE IN PRACTICEVII Is A Personal Expenditure Tax Practicable?VIII A Proposal for Surtax Reform