contents.
xiii
- Chapter III. Of Direct Taxes.
Page § 1. Direct taxes either on income or on expenditure................................................................................................................................................................................................................................................................................................................................................................................................415 2. Taxes on rent................................................................................................................................................................................................................................................................................................................................................................................................415 3. —on profits................................................................................................................................................................................................................................................................................................................................................................................................417 4. —on wages................................................................................................................................................................................................................................................................................................................................................................................................420 5. An Income Tax................................................................................................................................................................................................................................................................................................................................................................................................422 6. A House Tax................................................................................................................................................................................................................................................................................................................................................................................................426 - Chapter IV. Of Taxes on Commodities.
§ 1. A Tax on all Commodities would fall on profits................................................................................................................................................................................................................................................................................................................................................................................................432 2. Taxes on particular commodities fall on the consumer................................................................................................................................................................................................................................................................................................................................................................................................433 3. Peculiar effects of taxes on necessaries................................................................................................................................................................................................................................................................................................................................................................................................435 4. —how modified by the tendency of profits to a minimum................................................................................................................................................................................................................................................................................................................................................................................................439 5. Effects of discriminating duties................................................................................................................................................................................................................................................................................................................................................................................................444 6. Effects produced on international exchange by duties on exports and on imports................................................................................................................................................................................................................................................................................................................................................................................................448 - Chapter V. Of some other Taxes.
§ 1. Taxes on contracts................................................................................................................................................................................................................................................................................................................................................................................................458 2. Taxes on communication................................................................................................................................................................................................................................................................................................................................................................................................461 3. Law Taxes................................................................................................................................................................................................................................................................................................................................................................................................463 4. Modes of taxation for local purposes................................................................................................................................................................................................................................................................................................................................................................................................464 - Chapter VI. Comparison between Direct and Indirect Taxation.
§ 1. Arguments for and against direct taxation................................................................................................................................................................................................................................................................................................................................................................................................466 2. What forms of indirect taxation most eligible................................................................................................................................................................................................................................................................................................................................................................................................471 3. Practical rules for indirect taxation................................................................................................................................................................................................................................................................................................................................................................................................473 - Chapter VII. Of a National Debt.
§ 1. Is it desirable to defray extraordinary public expenses by loans?................................................................................................................................................................................................................................................................................................................................................................................................477 2. Not desirable to redeem a national debt by a general contribution................................................................................................................................................................................................................................................................................................................................................................................................481 3. In what cases desirable to maintain a surplus revenue for the redemption of debt................................................................................................................................................................................................................................................................................................................................................................................................483
