TABLE OF CONTENTS

Chapters in this book

1. Frontmatter I
2. PREFACE TO THE THIRD EDITION V
3. TABLE OF CONTENTS VII
4. INTRODUCTION 1
5. PART I. THE HISTORY OF THE DOCTRINE OF INCIDENCE
6. GENERAL SURVEY 19
7. BOOK I. THE EARLY THEORIES
8. CHAPTER I. THOSE WHO DISCUSS THE GENERAL EXCISE 23
9. CHAPTER II. THOSE WHO FAVOR A SINGLE TAX ON LUXURIES 79
10. CHAPTER III. THOSE WHO FAVOR A SINGLE TAX ON HOUSES 89
11. CHAPTER IV. THOSE WHO FAVOR A GENERAL PROPERTY TAX 96
12. CHAPTER V. THOSE WHO FAVOR A SINGLE TAX ON LAND 101
13. CHAPTER VI. THOSE WHO FAVOR A MORE ECLECTIC SYSTEM 110
14. BOOK II. THE MODERN THEORIES
15. CHAPTER I. THE PHYSIOCRATIC THEORY 125
16. CHAPTER II. THE ABSOLUTE THEORY 143
17. CHAPTER III. THE EQUAL-DIFFUSION THEORY 152
18. CHAPTER IV. THE CAPITALIZATION OR AMORTIZATION THEORY 174
19. CHAPTER V. THE ECLECTIC THEORY 184
20. CHAPTER VI. THE NEGATIVE OR AGNOSTIC THEORY 201
21. CHAPTER VII. THE SOCIALISTIC THEORY 203
22. CHAPTER VIII. THE QUANTITATIVE OR MATHEMATICAL THEORY 205
23. PART II. THE DOCTRINE OF INCIDENCE
24. CHAPTER I. GENERAL PRINCIPLES 219
25. CHAPTER II. TAXES ON AGRICULTURAL LAND 255
26. CHAPTER III. TAXES ON URBAN REAL ESTATE 276
27. CHAPTER IV. INCIDENCE OF TAXES ON PERSONAL PROPERTY, ON CAPITAL AND INTEREST 325
28. CHAPTER V. TAXES ON PROFITS 338
29. CHAPTER VI. TAXES ON WAGES 367
30. CHAPTER VII. OTHER TAXES 371
31. CHAPTER VIII. CONCLUSION 389
32. BIBLIOGRAPHY
33. BIBLIOGRAPHY 399
34. INDEX 425