Public FinanceRichard KerschaglTaxationPhysiocracyGeorg Friedrich KnappMethodologyAdam SmithDavid HumeFrench RevolutionInflationMontesquieuProtectionismDeficit SpendingHans KelsenNationalizationProperty RightsSovereigntyFederal ReserveSubsidiesAdolf WagnerCapital FlightMarxismUnemploymentSocial ContractWelfare StateSeparation of PowersMarginal UtilityProgressive TaxationSubjective ValueWilhelm RopkeGuildsAnne-Robert-Jacques TurgotHistorical SchoolLorenz von SteinFriedrich von WieserKathedersozialismusEugen von Bohm-BawerkMonetary TheoryCapital AccumulationInheritanceBankingMercantilismJohn LawFederalismCustoms UnionEconomic History
Table of Contents · 33 segments
1
Front Matter and Publication Detailsessay
2
Table of Contentsessay
3
Introduction: Scope and Method of Finance Sciencetheoretical
4
State and Tax: Historical Development of Taxeschapter
5
State Idea and Tax Ideatheoretical
6
Centralism and Federalism in Public Financetheoretical
7
Fiscal and Social-Political Purposes of Taxationtheoretical
8
State Budget and Taxestheoretical
9
On the Productivity of Taxestheoretical
10
General Tax Theory: Tax Theoriestheoretical
11
Tax principles: tax justicetheoretical
12
Tax principles: tax proportionalitytheoretical
13
Tax principles: universality of taxationtheoretical
14
Tax principles: tax economy and the single-tax idealtheoretical
15
Tax principles: tax certaintytheoretical
16
Tax shifting and incidencetheoretical
17
Psychology of Taxationchapter
18
Types of Taxeschapter
19
Special Tax Doctrine: Income Taxationchapter
20
Wealth Taxationchapter
21
Inheritance and Gift Taxationchapter
22
Business, Trade, and Occupational Taxationchapter
23
Taxes on Capital Rentschapter
24
Real Estate Taxes and Real Taxeschapter
25
Consumption, Turnover, and Expenditure Taxeschapter
26
Other State Revenues: Customs Duties, Fees, Monopolies, and Public Enterpriseschapter
27
Government Loans and Public Creditchapter
28
Centralized Tax Systems: England, France, and Italychapter
29
Federal Tax Systems: Switzerland, Austria, and Germanychapter
30
The Austrian Financial Constitution of 1934chapter
31
Keyword Table of Contents Openingchapter
32
Keyword Contents Overview: Tax Theory, Tax Types, Public Revenues, Comparative Systems, and Austrian Fiscal Constitutionchapter
33
Annotated Literature Note and Author’s Methodological Closing Remarksbibliography