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Cover of The Works of Irving Fisher

The Works of Irving Fisher

Edited by William J. Barber

Consulting Editor James Tobin

  • Published: 1997
  • DOI: 10.4324/9781851962259
  • Set ISBN: 9781851962259

Set Contents

Contributions to the Theory and Practice of Public Finance

Consulting Editor James Tobin

For the bulk of Fisher’s career, the aspects of his economic thinking that were linked most directly with issues of public policy were monetary matters. Problems in public finance were decidedly secondary. From 1936 onwards, however, he took forceful positions on the way tax policy should be structured. In his ideal world, savings (both personal and corporate) would be immune from taxation and there would be no taxes on capital gains. The revenue needs of the state would instead be met primarily by a progressively-scaled tax on personal consumption and by heavy levies on inheritances.

Volume Contents

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    Front Matter
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    Editorial Introduction with Selected Documents By William J. Barber; Irving Fisher
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    “A Statistical Method for Measuring ‘Marginal Utility’ and Testing the Justice of a Progressive Income Tax”, from Economic Essays Contributed in Honor of John Bates Clark, 1927 By Irving Fisher
  • “Income in Theory and Income Taxation in Practice”, January 1937 By Irving Fisher
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      I
      Introduction
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      II
      Formulae on Money Received from Investments
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      III
      Special Cases
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      IV
      Norms for Money From Investment
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      V
      The Factor of Chance
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      VI
      Formulae on Money from Labor
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      VII
      Summation of Services
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      VIII
      Gross Psychic Income and Three Approximate Money Measures of It
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      IX
      A Practical Formula for Measuring Income
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      X
      Two Zero Additions
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      XI
      Income Taxation
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      XII
      Terminology
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    “A Practical Schedule for an Income Tax”, July 1937 By Irving Fisher
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    “The Double Taxation of Savings”, March 1939 By Irving Fisher
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    “Paradoxes in Taxing Savings”, April 1942 By Irving Fisher
  • Constructive Income Taxation: A Proposal for Reform, 1942 By Irving Fisher
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      Prelims
    • Practical
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        1
        The Proposal
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        2
        Cash Yield Accounting
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        3
        Spendings Approximate Real Income
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        4
        Taxes on Corporate Income
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        5
        Advantages Indicated in Part I
    • Theoretical
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        6
        Yield in General
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        7
        Discounting
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        8
        Double Taxation
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        9
        Destructiveness of Tax on Savings
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        10
        Financial Consequences
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        11
        Social Consequences
    • Legal
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        12
        “Income” According to Common Usage
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        13
        “Income” According to Law
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        14
        Stock Dividends
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        15
        The Capital Gains Tax
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        16
        When Income and Income Taxes Fail to Synchronize
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        17
        Double Taxation and Tax Evasion
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        18
        Complexities
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        19
        Lessons from British Experience
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        20
        Constitutionality
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        21
        Conclusions
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      Appendices
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      Bibliography
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      Index of Legal Cases
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      General Index
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    Editorial Postscript with Selected Documents By William J. Barber; Irving Fisher
  • Appendix: The Unperceived Double Taxation of Income Answers to those Who Deny its Existence By Irving Fisher
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      Prelims
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      Introduction
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      Italian Objectors
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      Dutch Objectors
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      English Objectors
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      American Objectors
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      German Objector
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      Doubtful Cases
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      Summary
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      Those in Favor
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      Appendix I: Some Significant Numerical Examples
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      Appendix II