Die Principien der gerechten Besteuerung in der neueren Finanzwissenschaft, tc von Dr. Robert Meyer.

Name: Die Principien der gerechten Besteuerung in der neueren Finanzwissenschaft, tc von Dr. Robert Meyer.
Author: Meyer

1884

by Meyer

Knowledge EconomicsPublic FinanceTaxationCapitalismMethodologyAdam SmithAlbert SchaffleGustav SchmollerInheritanceProgressive TaxationSocial PolicyEconomic HistoryMontesquieuNatural LawGround RentPhysiocracyClassical EconomicsJean-Baptiste SayDavid RicardoJean Charles Léonard de SismondiNational IncomeClass StruggleSocialismFrench RevolutionLiberalismNassau SeniorProperty RightsLorenz von SteinJohn Stuart MillHistorical SchoolTax ReformIncome DistributionAdolf WagnerSocial JusticeCapital TheoryProduction CostsCapital AccumulationOpportunity CostProtectionismLabor MarketCompetitionSupply and DemandElasticity of DemandFixed CapitalInterest RatesStandard of LivingUnemploymentWagesCarl MengerFiscal PolicyDemographyBureaucracyDepreciationMarginal UtilityPrice FormationCapital MovementsCooperatives

Table of Contents · 96 segments

Google Books Digitization Notice and Library Provenanceessay

Title Page and Publication Detailsessay

Prefaceessay

Table of Contentsessay

Errata and Correctionsfootnotes

Part I, Chapter 1, Section 1: Bodin, Montesquieu, and German Writers of the Sixteenth and Seventeenth Centurieschapter

Part I, Chapter 1, Section 2: France and Vaubanchapter

Part I, Chapter 1, Section 3: The Physiocrats and Forbonnaischapter

Part I, Chapter 1, Section 4: German Literature of the Eighteenth Century and General Retrospectchapter

Part I, Chapter 2 Opening: From Adam Smith to Rau, Dominant Doctrinechapter

Adam Smith and J. B. Say on Tax Justice and Proportionality (continued)theoretical

German Development of the Dominant Doctrine: Eschenmayer, Harl, Krehl, and Keßlertheoretical

Karl Heinrich Rau, Retrospect on the German Doctrine, and Ricardotheoretical

Continuation of the German Doctrine: Lott, Jakob, Fulda, Behr, and Seuttertheoretical

Dissent from the Dominant Doctrine: Canard and Craig (beginning)theoretical

Continuation of the German Doctrine: Kremer, Malchus, Murhard, and Rottecktheoretical

Departures from Smithian Tax Doctrine: Craig, Sismondi, Krönke, and Seegertheoretical

Public-Law Theorists on Taxation: Haller, Müller, Soden, Zacharia, and Schöntheoretical

Chapter Three Opening and §12: J. S. Mill, Stahl, and Helfferichchapter

§13: Hoffmann, Prittwitz, and Mac Culloch on Practical Tax Principlestheoretical

§14: Retrospective and Proudhon on Taxation as Redemption of Propertytheoretical

Proudhon on proportional, progressive, and luxury taxationtheoretical

Chapter Four opening and the anonymous 1848 income-property tax proposalchapter

German income-tax debates from Baumstark to Rassetheoretical

French individualist taxation in Thiers and Girardintheoretical

Du Puynode’s individualist insurance-premium theory and successorstheoretical

Parieu on tax justice, ability, protection, and equal sacrificetheoretical

French Tax Theory: Parieu's Proportionalism and Proudhon's Tax Programtheoretical

German Income-Tax Theories before Stein: Mohl, Graffenried, Wirth, Judeich, and Umpfenbachtheoretical

Lorenz von Stein's Independent Theory of Taxation and Reproductive State Financetheoretical

Manchester Liberal Tax Theory: Faucher, Alexander Meyer, Braun, and Hocktheoretical

Transitional German Theories: Bergius and Emminghaustheoretical

Leroy-Beaulieu's Foreign Finance Theory and Proportional Taxationtheoretical

Schäffle and Schmoller as Founders of the New German Tax Doctrinetheoretical

Expenditure and Consumption Tax Theories: Lasperres, Pfeiffer, and Maurustheoretical

Luxury Tax as Corrective: Eisenhart and Bilinskitheoretical

Direct Tax Reform: Walder and Heldtheoretical

Personal-Tax Reports and J. J. Neumann's Progressive Income Tax Theorytheoretical

Progression Debates: Scheel, Hirth, and Burkharttheoretical

Communal Taxation Reports and Gneist's Prussian Tax Reformtheoretical

Adolf Wagner's Systematic Tax Principlestheoretical

Schäffle's Grundzüge der Steuerpolitik and the Positive Role of Indirect Taxestheoretical

Later Syntheses: Frantz, Schönberg's Handbook, Helferich, Wagner, and Schalltheoretical

Results: Why Tax Justice Is a Real Problem of Conflicting Intereststheoretical

Results: Financial Priority, Generality, Equality, and the Separation of Taxes from Feestheoretical

Results: Scope of Tax Justice and Modern Consensus on Differentiated Tax Systemstheoretical

Results: Ability to Pay, Equal Sacrifice, Social Policy, and the Tasks Aheadtheoretical

Effects of Taxation on Private Households: General Frameworktheoretical

Tax as Business Expense and Part of Production Coststheoretical

Income Taxes and Capital Taxestheoretical

Income Taxation and Household Consumptiontheoretical

Consumption Taxes and Fees as Analogues of Income-Tax Burdenstheoretical

Tax Effects without Payment: Avoided Consumption and Production Actstheoretical

Importance of the Tax's First Impact for Judging Tax Burdentheoretical

Indirect Feedback between Taxation, Production, and Consumptiontheoretical

Administrative Disturbances: Execution, Delayed Assessment, and Supplementary Chargestheoretical

Household Disturbances: Short Budget Periods, Small Incomes, and Natural Economytheoretical

Why Indirect Taxes Often Work More Regularly than Direct Taxestheoretical

Further Consequences for Other Households: Supply, Demand, and Tax Shiftingtheoretical

Effects of Existing Tax Types on Supply and Demandtheoretical

Changes in Commodity Prices Caused by Taxationtheoretical

Interest Rates, Capital Prices, and Tax Amortizationtheoretical

Wages and the Overall Result on Price Changestheoretical

Further Shifting and Interaction among Tax-Shifting Processestheoretical

Feedback of Shifting on the Initial Taxpayerstheoretical

Results of the Inquiry into Tax Shiftingtheoretical

Principles of Justice in Taxation Generallychapter

Certainty and Legality of Taxationtheoretical

Income and Wealth Taxes; Taxes as Motives for or against Actiontheoretical

Family Status, Bachelor Taxes, and Opening of §47theoretical

Tax Exemption of the Subsistence Minimumtheoretical

Admissibility of General Taxation and the Scope of Taxable Economic Unitstheoretical

The Postulate of Universality in Taxationtheoretical

Just Tax Distribution: Ability to Pay and Equality of Sacrificetheoretical

The Possibility of Comparing Needs Across Householdstheoretical

Restricting Equal Sacrifice in Light of Taxpayer Economic Conducttheoretical

Consequences of Equal Sacrifice: Needs and Local Conditionstheoretical

Need Differences in Taxation: Physical Condition, Family, Social Rank, and Occupationtheoretical

Need Differences from Income Security and Wealth Ownershiptheoretical

Personal Debt as a Burden on Incometheoretical

Income Level and Progressive Taxation; Opening of Division IItheoretical

Equality of Sacrifice and Ability-to-Pay: Limits of Consumption-Based Sacrificetheoretical

Earned Income and Unused Productive Forcestheoretical

Effort, Labor versus Capital, and Average Returnstheoretical

Income, Losses, and Source-Specific Taxationtheoretical

Needs, Productive Forces, and the Reconciliation of Ability-to-Pay with Equal Sacrificetheoretical

Taxation of Unearned Income and Wealth Accessions: Windfall Gains and Giftstheoretical

The Inheritance Tax and the Rejection of State Co-Heirshiptheoretical

Taxation of Conjunctural Gainstheoretical

Results of the Inquiry into Uniformity of Taxationtheoretical

Consumer Taxation through Consumption Taxes and Feestheoretical

Indirect Taxes in Their Effects on Producerstheoretical

Yield Taxes, Average-Profit Assessment, Objectivity, and the Beginning of Section 64theoretical

Limited Applicability of Such Taxestheoretical

Necessary Supplements to the System of Indirect and Yield Taxestheoretical

Chapter Five: Principles of Justice and the Social-Political Task of Taxationchapter