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513 books · 17,053 segments · 384 taxonomy tags

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Grundsätze der Finanzwissenschaft zweiter (besonderer) Teil

1953

by Amonn

[Title Page and Preface]: The title page and preface of Alfred Amonn's work on the principles of financial science. Amonn discusses the difficulties of balancing theory and practice, the scope of the book as a study guid...

Alfred AmonnFiscal PolicyMethodologyDeficit SpendingTaxationGround RentEntrepreneurshipMonopolyCapital FlightInterest RatesSavingProgressive TaxationDepreciationinsuranceValuationCapital AccumulationInheritance TaxInheritanceJohn Stuart MillInflationInvestmentBalance of PaymentsIncome DistributionEconomic DevelopmentMoney MarketAdam SmithBank of EnglandRationalizationstock exchangeFederalismSubsidies

Table of Contents · 38 segments

1
Title Page and Prefacetheoretical
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2
Table of Contentstheoretical
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3
Classification of Taxestheoretical
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4
The Nature and Development of Yield Taxestheoretical
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5
The Land Tax (Grundsteuer)theoretical
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6
Building Taxes (Gebäudesteuern)theoretical
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7
Business Taxes (Gewerbesteuern)theoretical
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8
Capital Yield Tax (Kapitalrentensteuer)theoretical
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9
Labor Yield Taxes (Arbeitsertragssteuern)theoretical
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10
General Evaluation of Yield Taxestheoretical
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11
The Income Tax: History and Systemstheoretical
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12
Problems of Income Taxation: Subject and Objecttheoretical
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13
Assessment, Progression, and Shifting of Income Taxtheoretical
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14
Property Taxes (Vermögenssteuern)theoretical
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15
Critique of Property Tax Shifting and General Assessmenttheoretical
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16
The Capital Levy (Vermögensabgabe)theoretical
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17
Taxes on Income and Wealth Incrementstheoretical
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18
Inheritance and Gift Taxestheoretical
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19
Consumption and Expenditure Taxes: General Principlestheoretical
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20
Specific Consumption Taxes: Salt, Sugar, and Beveragestheoretical
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21
Tobacco, Colonial Products, and Minor Consumption Taxestheoretical
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22
Direct Expenditure Taxes: Housing and Motor Vehiclestheoretical
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23
Transaction Taxes (Verkehrssteuern)theoretical
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24
The Turnover Tax (Umsatzsteuer)theoretical
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25
Public Credit and National Debttheoretical
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26
Characteristics and Creditworthiness of Public Debttheoretical
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27
Forms of Public Debt: Perpetual Annuities vs. Capital Debttheoretical
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28
Economic Significance of Credit Financing and Public Debttheoretical
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29
Productive vs. Unproductive Use of Public Credittheoretical
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30
Problems and Justification of Public Indebtednesstheoretical
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31
Systematic Classification of Debt in Financial Sciencetheoretical
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32
Types and Forms of Public Loanstheoretical
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33
Loan Issuance, Conversion, and Consolidationtheoretical
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34
The Problem of Debt Redemption (Tilgung)theoretical
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35
Historical Development of Public Credittheoretical
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36
Fiscal Equalization (Finanzausgleich) in Federal Systemstheoretical
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37
Burden Sharing and Municipal Financetheoretical
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38
Subject Index (Sachwörterverzeichnis)bibliography
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