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- catalog contributor b935012.
- catalog created "1927 [c1926]".
- catalog date "1927 [c1926]".
- catalog date "1927".
- catalog dateCopyrighted "1927 [c1926]".
- catalog description "Bibliography: p. 399-428.".
- catalog description "Part One: The history of the doctrine of incidence -- Book One: The early theories -- 1. Those who discuss the general excise -- 2. Those who favor a single tax on luxuries -- 3. Those who favor a single tax on houses -- 4. Those who favor a general property tax -- 5. Those who favor a single tax on land -- 6. Those who favor a more eclectic system -- Book Two: The modern theories -- 1. The physiocratic theory -- 2. The absolute theory -- 3. The equal-diffusion theory -- 4. The capitalization theory -- 5. the electric theory -- 6. The agnostic theory -- 7. The quantitative or mathematical theory -- Part Two: The doctrine of incidence -- 1. General principles -- 2. Taxes on agricultural land -- 3. Taxes on urban real estate -- 4. Taxes on personal property and capital -- 5. Taxes on profits -- 6. Taxes on wages -- 7. Other taxes -- 8. Conclusion".
- catalog extent "xii, 431 p.".
- catalog hasFormat "Shifting and incidence of taxation.".
- catalog isFormatOf "Shifting and incidence of taxation.".
- catalog issued "1927 [c1926]".
- catalog issued "1927".
- catalog language "eng".
- catalog publisher "New York : Columbia University Press,".
- catalog relation "Shifting and incidence of taxation.".
- catalog subject "HJ2321 .S44 1927".
- catalog subject "Taxation.".
- catalog tableOfContents "Part One: The history of the doctrine of incidence -- Book One: The early theories -- 1. Those who discuss the general excise -- 2. Those who favor a single tax on luxuries -- 3. Those who favor a single tax on houses -- 4. Those who favor a general property tax -- 5. Those who favor a single tax on land -- 6. Those who favor a more eclectic system -- Book Two: The modern theories -- 1. The physiocratic theory -- 2. The absolute theory -- 3. The equal-diffusion theory -- 4. The capitalization theory -- 5. the electric theory -- 6. The agnostic theory -- 7. The quantitative or mathematical theory -- Part Two: The doctrine of incidence -- 1. General principles -- 2. Taxes on agricultural land -- 3. Taxes on urban real estate -- 4. Taxes on personal property and capital -- 5. Taxes on profits -- 6. Taxes on wages -- 7. Other taxes -- 8. Conclusion".
- catalog title "The shifting and incidence of taxation / by Edwin R. A. Seligman.".
- catalog type "text".