In this book, first published in 1939, an analysis is given of the incidence both of partial income taxes, that is of income taxes which are levied on the incomes arising from particular lines of industry, and of a general income tax.
Part
1. The Older Theory of the Incidence of a General Income Tax
1.
Introduction
2. The Three Arguments of the Older Theory
3. Mr. Coatess
Theory and Statistical Investigation
4. Two Main Sources of an Improved
Doctrine: The Colwyn Report and De Viti De Marcos First Principles Part
2.
The Incidence of Partial Income Taxes
5. A Tax on the Income of a Monopolist
6. The Incidence of a Proportional Income Tax on the Diamond Monopoly in
South Africa
7. The Incidence of a Partial Income Tax
8. The Incidence of a
Proportional Income Tax and of the Present Income Tax on South African Gold
Mining Part
3. The Incidence of a General Income Tax
9. The Conditions
Assumed and the Method to be Followed
10. On the Disregard of the Expenditure
of the Tax Proceeds in the Theory of Incidence
11. The Effect of the Income
Tax in Direct Alteration of Demand Schedules
12. The Effect of the Income Tax
on the Supply of Labour Per Individual
13. The Effect of the Income Tax in
Changing the Size of Population in Short Periods and in the Long Period
14.
The Effect of the Income Tax on the Quantity of Capital in the Short and in
the Long Period
15. Conclusions. The Incidence of a General Income Tax in a
Stationary Community
16. Conclusions cont. The Incidence of a General Income
Tax in a Progressive Community
17. The Effect of the Income Tax on
Uncertainty-Bearing
18. The British Income Tax: How Should We Alter It?
Duncan Black was Assistant Lector Economics, University Dundee, Scotland, 1932-34. Assistant Lector, Lector, Professor of Economics, University College N. Wales. Emeritus Professor of Economics, University College N. Wales, Bangor, United Kingdom, since 1968
