The Shifting and Incidence of Taxation

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. 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 BIBLIOGRAPHY INDEX