- Published: 1997
- DOI: 10.4324/9781851962259
- Set ISBN: 9781851962259
Set Contents
- General Introduction to the Edition
- Volume 1. The Early Professional Works
- Volume 2. The Nature of Capital and Income
- Volume 3. The Rate of Interest
- Volume 4. The Purchasing Power of Money
- Volume 5. Elementary Principles of Economics
- Volume 6. Stabilizing the Dollar
- Volume 7. The Making of Index Numbers
- Volume 8. The Money Illusion and Related Writings
- Volume 9. The Theory of Interest
- Volume 10. Booms and Depressions and Related Writings
- Volume 11. 100% Money
- Volume 12. Contributions to the Theory and Practice of Public Finance
- Volume 13. A Crusader for Social Causes
- Volume 14. Correspondence and Other Commentary on Economic Policy, 1930–1947
Contributions to the Theory and Practice of Public Finance
- Edited by
- William J. Barber
Volume Contents
-
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
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“Income in Theory and Income Taxation in Practice”, January 1937
By Irving Fisher
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IIntroduction
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IIFormulae on Money Received from Investments
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IIISpecial Cases
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IVNorms for Money From Investment
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VThe Factor of Chance
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VIFormulae on Money from Labor
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VIISummation of Services
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VIIIGross Psychic Income and Three Approximate Money Measures of It
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IXA Practical Formula for Measuring Income
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XTwo Zero Additions
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XIIncome Taxation
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XIITerminology
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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
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Constructive Income Taxation: A Proposal for Reform, 1942
By Irving Fisher
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Prelims
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Practical
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1The Proposal
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2Cash Yield Accounting
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3Spendings Approximate Real Income
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4Taxes on Corporate Income
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5Advantages Indicated in Part I
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Theoretical
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6Yield in General
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7Discounting
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8Double Taxation
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9Destructiveness of Tax on Savings
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10Financial Consequences
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11Social Consequences
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Legal
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12“Income” According to Common Usage
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13“Income” According to Law
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14Stock Dividends
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15The Capital Gains Tax
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16When Income and Income Taxes Fail to Synchronize
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17Double Taxation and Tax Evasion
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18Complexities
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19Lessons from British Experience
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20Constitutionality
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21Conclusions
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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
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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
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