Acerca de este libro
Mi biblioteca
Libros en Google Play
CHAPTER
CONTENTS
I. THE LITERATURE OF PUBLIC FINANCE. (THE EDITOR.)
II. GENERAL CONSIDERATIONS CONCERNING PUBLIC EXPENDITURES.
4. Public and Private Business Compared
5. The Economic Effects of Public Expenditure: Early Opinions.
6. The Views of Smith and Say
7. Dietzel's Theory of Public Expenditures .
III. THE INCREASE OF PUBLIC EXPENDITURES IN MODERN TIMES.
8. Wagner's Law.
PAGE
I
2
7
II
13
15
19
24
9. A Survey and Interpretation of the Facts, by Professor F. S.
10. The Growth of Federal Expenditures in the United States, by
Charles J. Bullock
39
IV. PUBLIC REVENUES: THE VIEWS OF BODIN AND SMITH.
11. Bodin's Classification of Revenues
12. Smith's Classification and Discussion
V. REVENUES FROM DOMAINS.
50
52
13. Later Views concerning Domains: K. H. Rau
61
14. The Public Domain of the United States, by Albert Bushnell
17. The Land Policy of the American States, by W. M. Daniels
78
VI. REVENUES FROM PUBLIC INDUSTRIES.
18. The Post Office, by President A. T. Hadley
81
19. The Post Office and Other Industries, by W. S. Jevons
20. Municipal Industries: the Views of Mill and Farrer
21. The Policy of American Municipalities, by C. W. Haskins
92
105
108
VII. FEES.
22. The Nature of Fees, by K. T. Eheberg
23. The Fee System of Our Federal Government, by T. K. Urdahl.
24. Some Other Typical Fees, by T. K. Urdahl
.
117
120
126
25. The Fee System as a Social Force, by T. K. Urdahl.
27. The General Economic Effect of Taxation: the Views of Hume
and McCulloch.
146
28. The Views of Say
151
ސ
29. The Source of Taxation: the Views of Ricardo and Mill
152
33. Criticism of Wagner's Theory, by E. R. A. Seligman
182
36. The Poll Tax in Massachusetts: the Views of the Commis-
sion of 1897
194
37. The Poll Tax in North Carolina, by G. E. Barnett
195
38. The Poll Tax in Mississippi and Georgia, by C. H. Brough and
L. F. Schmeckebier.
199
XI. THE GENERAL PROPERTY TAX.
39. The New York Tax Commission of 1871
40. The Maryland Tax Commission of 1888
41. The Massachusetts Tax Commission of 1897
42. The Property Tax in North Carolina, by G. E. Barnett
45. The Income Tax in American Commonwealths, by D. O.
Kinsman .
275
46. Federal Taxation of Incomes, by F. C. Howe
280
47. The Income Tax of 1894, by F. C. Howe
48. The Constitutionality of a Federal Income Tax: the Decision
of 1895.
49. The History of Federal Direct Taxes, by C. J. Bullock.
XIII. THE Impôt Personnel-mobilier.
50. General Description of the Tax
51. The Working of the Impôt Personnel, by Leroy-Beaulieu
52. The Working of the Impôt Mobilier, by Boucard and Jèze
53. The Theory of the Impôt Mobilier, by Leroy-Beaulieu .
54. Proposals for a Tax on Rentals in the United States
XIV. TAXES ON BUSINESS.
55. The French Business Tax, by Caillaux and Leroy-Beaulieu
56. The Prussian Business Tax, by J. A. Hill
57. The License Tax in Massachusetts, by the Tax Commission
of 1897 .
58. License Taxes in Maryland, by T. S. Adams.
59. License Taxes in Mississippi, by C. H. Brough
XV. THE CORPORATION TAX.
60. The General Corporation Tax
61. The Taxation of Railways, by R. C. McCrea .
XVI. THE INHERITANCE TAX.
62. The Development of Inheritance Taxes in the United States,
by Solomon Huebner
63. The Financial Significance of Inheritance Taxes, by H. A.
Millis
286
289
299
373.
XVIII. THE CUSTOMS REVENUE OF THE UNITED STATES.
66. The Financial Aspects of the Customs Revenue, by R. F.
Hoxie
XIX. THE INTERNAL REVENUE SYSTEM OF THE UNITED STATES.
67. The Taxation of Spirits (1862-1870), by David A. Wells
68. Internal Taxation from 1870-1894, by F. C. Howe
69. The War Taxes of 1898, by C. C. Plehn
396
416
425
XX. THE EARLY DEVELOPMENT OF PUBLIC BORROWING.
70. The Views of David Hume
71. The Views of Adam Smith
XXI. THE NATURE AND ECONOMIC EFFECTS OF PUBLIC DEBTS.
81. Robert Hamilton's Criticism of Price
533
541
82. Sinking-fund Legislation in the United States, by E. A. Ross 551
XXIV. NATIONAL AND LOCAL DEBTS COMPARED.
83. Differences in the Nature of National and Local Debts, by
H. C. Adams .
557
84. Differences in the Principles of Financiering Applicable to
National and Local Debts, by H. C. Adams
564
XXV. FINANCIAL LEGISLATION IN THE UNITED STATES.
85. Congressional Legislation, by Rollo Ogden.
86. State Legislation, by E. L. Bogart
87. Municipal Legislation, by F. R. Clow
573
584
• 597
XXVI. THE CUSTODY AND DISBURSEMENT OF PUBLIC MONEY.
88. The Methods of the Federal Government, by J. B. Phillips. 623
89. The Methods of Municipalities, by F. R. Clow
630
XXVII. CENTRAL CONTROL OF LOCAL FINANCE.
90. The Growth of State Control in the United States, by J. A.