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11 | (293) |
|
The Origin and Nature of the State |
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|
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The Individual and Society |
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19 | (5) |
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24 | (2) |
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26 | (2) |
|
Characteristics of the State |
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28 | (15) |
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The Voluntary and Involuntary Character of Political Organisation |
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28 | (4) |
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The Organic Theory of the State |
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32 | (4) |
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The Nature of Sovereignty |
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36 | (7) |
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Taxation, Economics and Ethics |
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43 | (11) |
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43 | (3) |
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|
46 | (4) |
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50 | (4) |
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54 | (14) |
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55 | (5) |
|
Taxation and Distribution |
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60 | (5) |
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65 | (3) |
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68 | (8) |
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The Political Basis and Principles of Taxation |
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The Social Contract and Taxation |
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76 | (14) |
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The Political Philosophers |
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77 | (8) |
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The Protection Theory of Taxation |
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|
85 | (5) |
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The Evolution Theory of the State and Taxation |
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|
90 | (8) |
|
The Utilitarian Theory of the State and Taxation |
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|
98 | (8) |
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|
99 | (3) |
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The Utilitarian Theory of Sax and the Austrian School |
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|
102 | (4) |
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Social Theories and Taxation |
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|
106 | (5) |
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106 | (1) |
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107 | (1) |
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|
108 | (3) |
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Conclusions as to the Political Basis and Principles |
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|
111 | (5) |
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The Economic Basis and Principles of Taxation |
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The Physiocrats and the Single Taxers |
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116 | (9) |
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116 | (3) |
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119 | (6) |
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The Classical School of Economists |
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|
125 | (9) |
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The Benefit Theory of Taxation |
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|
125 | (4) |
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129 | (3) |
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132 | (2) |
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The Productive Theory of Taxation |
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134 | (4) |
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The Utility Theory of Sax |
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|
138 | (17) |
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140 | (1) |
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141 | (2) |
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Individual and Collective Psychology |
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143 | (2) |
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145 | (1) |
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146 | (3) |
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Collective Needs empirically Considered |
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|
149 | (1) |
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149 | (2) |
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|
151 | (4) |
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Conclusions as to True Economic Basis and Principles |
|
|
155 | (5) |
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The Ethical Basis of Taxation |
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|
|
The Benefit Theory of Taxation |
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|
160 | (11) |
|
The Cost-of-Service Theory |
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|
161 | (4) |
|
The Value-of-Service Theory |
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|
165 | (2) |
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167 | (1) |
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168 | (1) |
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169 | (1) |
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|
170 | (1) |
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Ability as an Ethical Basis of Taxation |
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171 | (16) |
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175 | (3) |
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178 | (1) |
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179 | (3) |
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|
182 | (5) |
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187 | (19) |
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187 | (2) |
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189 | (1) |
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190 | (3) |
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|
193 | (4) |
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|
197 | (4) |
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|
201 | (5) |
|
Conclusion: Ability versus Sacrifice |
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|
206 | (6) |
|
Ethical Principles of Taxation |
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|
|
The Principle of Equality |
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|
212 | (34) |
|
Rate and Source of Income |
|
|
213 | (1) |
|
Funded and Unfunded Incomes |
|
|
213 | (3) |
|
|
216 | (1) |
|
Monopoly and Quasi-Rent Income |
|
|
217 | (3) |
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|
220 | (1) |
|
Rate and Character of Income |
|
|
221 | (3) |
|
Rate and Amount of Income |
|
|
224 | (2) |
|
|
226 | (5) |
|
|
231 | (15) |
|
The Principle of Universality |
|
|
246 | (20) |
|
The Justification of Exemptions |
|
|
249 | (7) |
|
The Limitation of Exemptions |
|
|
256 | (10) |
|
Practical Justice in Taxation |
|
|
|
|
266 | (10) |
|
|
266 | (2) |
|
|
268 | (2) |
|
|
270 | (6) |
|
|
276 | (17) |
|
Subjects and Methods of Taxation |
|
|
277 | (1) |
|
|
278 | (2) |
|
|
280 | (1) |
|
Taxation of Personal Property |
|
|
281 | (1) |
|
|
282 | (1) |
|
|
283 | (4) |
|
|
287 | (3) |
|
|
290 | (1) |
|
|
291 | (1) |
|
|
292 | (1) |
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|
293 | |