| Description |
1 online resource (305 pages) |
| Series |
Routledge Library Editions: Taxation Ser. ; v. 10 |
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Routledge Library Editions: Taxation Ser
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| Contents |
Cover; Half Title Page; Title Page; Copyright Page; Original Title Page; Original Copyright Page; Dedication Page; Contents; Acknowledgments; Introduction; Part I The Taxation of Wealth; Chapter 1 Why Tax Wealth?; Definition and scope; Purposes of wealth taxation; Problems of wealth taxation; Part II Death Duties; Chapter 2 History of Death Duties in the United Kingdom; (i) Introduction; (ii) The old death duties, 1694-1894; (iii) The reform of 1894; (iv) Death duties since 1894; (v) The historical significance of the death duties; Chapter 3 The Incidence of Estate Duty |
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(I) Introduction and definitions(ii) Avoidance; (iii) Agriculture; (iv) The private industrial or commercial business; (v) The supply of the factors of production in general; Chapter 4 Death Duty Reform and Gift Taxes; Why death duties at all?; Reform of the UK estate duty; Estate duty or inheritance tax; Some international considerations; Conclusions and policy recommendations; Part III Annual Net Wealth Taxes; Chapter 5 The Annual Net Wealth Tax in Theory and Practice; Introduction; Attractions of an annual wealth tax; Problems of a wealth tax; Net wealth taxes in practice |
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The Swedish net wealth taxPostscript: Proposed modifications to the Swedish wealth tax; Chapter 6 An Annual Net Wealth Tax for the United Kingdom?; The debate; A confiscatory wealth tax; A wealth tax for surtax; The yield of a wealth tax; The problems of a wealth tax for the UK; General conclusions; Part IV A Comprehensive System of Wealth Taxation; Chapter 7 Capital Gains Taxation; Are capital gains income?; The case for capital gains taxes; Capital gains taxes in the UK; Integrating capital gains tax with a reformed death duty; Summing up; Chapter 8 Programme for Reform |
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Objectives, ignorance and judgmentAn accessions tax for equality; A wealth tax for efficiency; A negative wealth tax; Appendix A. The Calculation of a Property Price Index, 1949-1967; Appendix B. Gifts Inter Vivos Subject to Estate Duty; Appendix C. Statistics of Land Ownership; Appendix D.A Calculation on the Growth of Action in Anticipation of Estate Duty by Private Businesses between 1922 and 1948; Index |
| Summary |
This book, first published in 1971, presents an analysis of the taxes levied on wealth or capital? death duties, annual wealth taxes and capital gains taxes. It provides a comprehensive study of these taxes, and recommends a series of measures, including the replacement of certain taxes, that would promote equality. The book also provides a masterly historical summary of death duties in the UK |
| Notes |
Print version record |
| Subject |
Capital levy -- Great Britain
|
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BUSINESS & ECONOMICS -- Public Finance.
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Capital levy
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Great Britain
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| Form |
Electronic book
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| ISBN |
9781351107044 |
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1351107046 |
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9781351107037 |
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1351107038 |
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9781351107020 |
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135110702X |
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9781351107051 |
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1351107054 |
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