内容

目次

Contents: Part I: Introduction 1. Political Economy and Taxation 2.Advantages of Taxation Part II: Qualities of Taxation 3. Taxes and OtherSources of Revenue 4. Computability 5. Simplicity 6. Frugality inCollection 7. Constancy 8. Divisibility 9. Popularity 10. Noninterference11. Equality 12. Uncorruptiveness 13. Unvexatiousness 14. UnevasibilityPart III: Review of Existing or Supposed Taxes 15. Motives Influencing theFramers of Taxes 16. General Observations on Indirect Taxes 17. CustomHouse Duties 18. The Excise Monopolies 19. Taxes on Particular Classes orPersons 20. Direct Taxes on Objects of Luxury 21. Taxes on Travelling andthe Conveyance of Intelligence 22. Taxes on Justice 23. Taxes on theTransfer of Property, on Knowledge, on Prudence, on Ingenuity, and on Health24. Taxes on Rent, Tythe, Land Tax 25. Continuation of Taxes on Rent, PoorRate, House and Window Tax 26. The Poll-Tax 27. Legacy Duty and Stamp Dutyon Probates of Wills 28. The Assessed Taxes and Stamp Duties 29. Turnpikeand Bridge Tolls, Barrieres and Harbour and Light Dues 30. Taxes on Vices31. The Income Tax in England 32. An Improved Property Tax 33. Proposalsfor Reform