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INDEX TO CONTENTS.
FIRST PART.
ON THE ADVANTAGES OF SUBSTITUTING AN INCOME TAX OR
PROPERTY TAX FOR THE PRESENT TAXES, &c. &c.
Preliminary Observations
Contrast of the two Bases of Taxation-INCOME and Ex-
PENDITURE—in respect of the Evils of Taxation ...
Principal Evils of Taxation, or of the Plans of raising it..
1st. Inequality of Taxation
Page
1
2
ib.
3
As it affects Individuals considered as Consumers of Commodi-
ties or as Owners of Income
Commodities cannot be taxed with equality and with a due
regard to their relative use and value.....
8
Individuals considered as Producers of Commodities, and as
Advancers of the Taxes on them
9
.....
Taxes on Luxuries unequal and more injurious than a Tax on
Income ...
12
Taxes on Commodities most unequal and oppressive to the lower
Classes
Effects of Taxes on Commodities in unequally increasing the
Cost of different Productions
13
Unequal effects of Taxation on Commodities in case of Altera-
tions in the Value of Money
14
Conformity of an Income Tax with Mr. Ricardo's opinion as to
the Objects fittest for equal Taxation....
15
Equality of a Tax on Income not dependant on any other Process
affecting Income...
19
b
Page.
Upon the Fall of Prices of Commodities, to an adequate extent,
on the substitution of an Income Tax for Taxes on Commo-
dities
Inequality irremediable under Taxation on Commodities; but
avoidable under a Tax on Income ...
The Difficulties of Taxation much diminished by the Equalization
of an Income Tax .....
Protecting or Prohibitive Duties less necessary under an Income
Tax
...
Inequality of the present Direct Taxes, viz. Assessed Taxes, Land
Tax, Stamps, and Post Duties
Equitable Relief to Persons with large Families attainable under
an Income Tax
2nd. Procedure of Taxation ...
21
22
23
24
28
On the Grounds of objection to the Procedure of Taxation on Ex-
penditure, and of a Tax on Income respectively
On the Exposure of Private Affairs attributed to an Income Tax..
On a particular public Advantage of the Exposure of Income for
the purpose of taxation
32
On the Disadvantages of Concealment in the operation of Taxes.. 36
On the Advantages of ............. Ditto....
Probable Effects on Funded Property and on Trading and other
Capital if an Income Tax be substituted for the present Taxes 42
On the advantage of Certainty in Taxation and on the effects in
Taxation of the Shifting of Expenditure...
On the most convenient Time of paying Taxes
46
48
The various and serious Evils of Contraband Trade prevented by
the substitution of an Income Tax ...
49
Proceedings of a penal nature far less oppressive under an Income
52
Tax than under the present Taxes......
....
54
Procedure of an Income Tax independent of Government
Comparative usefulness of the general Information attainable
under the two Modes of Taxation-Income and Expenditure.. 55
On the necessity of constant Legislation under Taxation on Com-
modities
3rd. Excess of Taxation.
1st. In as far as Taxation may deprive the Payers of the
Taxes (the Agricultural, Manufacturing, Trading,
and Professional Classes,) of more than is received
56
by the Receivers of the Taxes,-(the Public Creditors
and Public Servants.)
Mr. Ricardo's Opinion on the general effect of the Advances made
for the Taxes on Commodities by the Producers of them ....
The Agricultural and Trading Classes considered relatively to
each other, as they are affected by Taxation on Income or by
Taxation on Expenditure
The very great Saving in the Expence of Collecting the Revenue.
by substituting an Income Tax
Excess of Taxation.
2nd. In as far as Taxation may exact more than the Pro-
perty, Capital and Industry of the Payers of the
Taxes can replace....
57
59
63
65
On Equalization as increasing the Means of bearing Taxation to
the extreme Limit ......
66
The Effects and Amount of Taxation on the Productive and Un-
productive Classes respectively....
Real Amount of Taxation and Misconception as to it......
Probable Effects if the Public Revenue had been earlier and
wholly raised by an Income Tax
On the very extraordinary Difference between the two Bases of
Taxation Income and Expenditure-in respect of the aggre-
gate amount of Money actually levied, and the consequently
advantageous effects on the Circulation of the Country of sub-
stituting the former for the latter
76
Probable Effect, on the Profits of Producers, of the Fall of Prices
on abolishing Taxes on Commodities...
Comparative View of the Effects produced by the Abolition of
the late Property Tax instead of Taxes on Expenditure......
79
82
3rd. In as far as it may transfer from the Payers to the
Receivers of the Taxes a share of the general Income
which is more than is just or necessary
Operation and numerical Results of an Income Tax as regards
the Payers and the Receivers of Taxation relatively to each
other, under this head of Excess
84
Whether or how far Taxation, as the Instrument of the Transfer
of Income, is, if equitably imposed, a general evil......
Equitable variation of Effects of an Income Tax on the two
Classes (the Payers and Receivers of Taxation) as their re-
lative means vary
Page-
90
4th. In as far as the levy of a Sinking Fund or Surplus
Revenue may be unnecessary or of inadequate utility. 95
On the Branches of the present System of Taxation which
might be discontinued on the substitution of an Income
Tax, and the consequent great diminution of the Number
of Persons subject to Taxation.
General Observations on the Advantages and Expediency of
98
99
On the Grounds for Preference of old to new Taxes
On the Popular opinion and feeling with respect to an Income
Tax and on the particular Objectors to it
Adaptation of an Income Tax, to the peculiar Difficulties pro-
duced by the National Debt
100
103
109
114
......
On the Principle of the mode of levy of a Tax on Income
On the Objections against the Continuance of the late Property
Tax, which were contained in the Petitions presented to Par-
liament, and otherwise promulgated ....
A more general Diffusion of the burthen of the Poor Rates
by means of an Income Tax....
115
120
Just and benevolent Effects, in periods of Distress, of the mode of
relieving the Poor by such a general diffusion of the burthen.. 122
On the applicability of an Income Tax to a more equitable
and less injurious mode of levying Tithes, and to other
National Objects ..
Patronage of Government diminished by the substitution of
an Income Tax for other Taxes
124
Application to an Income Tax of the four Maxims or funda-
mental Rules of Taxation..
126
On the Justice and Expediency of a PROPERTY Tax, viz. a
Tax on Income derived from Property only
127