The Shifting and Incidence of Taxation / / Edwin R. A. Seligman.

• Superior document: Title is part of eBook package: De Gruyter Columbia University Press eBook-Package Archive 1898-1999
• VerfasserIn: Seligman, Edwin R. A.,
• Place / Publishing House: New York, NY : : Columbia University Press, , [1910]; ©1910
• Year of Publication: 1910
• Language: English
• Physical Description: 1 online resource (428 p.)
• Other title: Frontmatter --; PREFACE TO THE THIRD EDITION --; TABLE OF CONTENTS --; INTRODUCTION --; PART I. THE HISTORY OF THE DOCTRINE OF INCIDENCE --; GENERAL SURVEY --; BOOK I. THE EARLY THEORIES --; CHAPTER I. THOSE WHO DISCUSS THE GENERAL EXCISE --; CHAPTER II. THOSE WHO FAVOR A SINGLE TAX ON LUXURIES --; CHAPTER III. THOSE WHO FAVOR A SINGLE TAX ON HOUSES --; CHAPTER IV. THOSE WHO FAVOR A GENERAL PROPERTY TAX --; CHAPTER V. THOSE WHO FAVOR A SINGLE TAX ON LAND --; CHAPTER VI. THOSE WHO FAVOR A MORE ECLECTIC SYSTEM --; BOOK II. THE MODERN THEORIES --; CHAPTER I. THE PHYSIOCRATIC THEORY --; CHAPTER II. THE ABSOLUTE THEORY --; CHAPTER III. THE EQUAL-DIFFUSION THEORY --; CHAPTER IV. THE CAPITALIZATION OR AMORTIZATION THEORY --; CHAPTER V. THE ECLECTIC THEORY --; CHAPTER VI. THE NEGATIVE OR AGNOSTIC THEORY --; CHAPTER VII. THE SOCIALISTIC THEORY --; CHAPTER VIII. THE QUANTITATIVE OR MATHEMATICAL THEORY --; PART II. THE DOCTRINE OF INCIDENCE --; CHAPTER I. GENERAL PRINCIPLES --; CHAPTER II. TAXES ON AGRICULTURAL LAND --; CHAPTER III. TAXES ON URBAN REAL ESTATE --; CHAPTER IV. INCIDENCE OF TAXES ON PERSONAL PROPERTY, ON CAPITAL AND INTEREST --; CHAPTER V. TAXES ON PROFITS --; CHAPTER VI. TAXES ON WAGES --; CHAPTER VII. OTHER TAXES --; CHAPTER VIII. CONCLUSION --; BIBLIOGRAPHY --; INDEX
• Format: Mode of access: Internet via World Wide Web.
• ISBN: 9780231897358; 9783110442489
• DOI: 10.7312/seli94172
• Access: restricted access
• Hierarchical level: Monograph
• Statement of Responsibility: Edwin R. A. Seligman.

Looks at the history of the theories of taxation by studying taxes on agricultural land, real estate taxes, and mortgage taxes. Also studies many theories on taxes from Capitalization theory, Eclectic theory, and Agnostic theories, among others.