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The Nature and First Principle of Taxation

Robert Jones

出版	P.S. King & son, 1914
URL	http://books.google.com.hk/books?id=EFA5AAAAMAAJ&hl=&source=gbs_api

註釋

This book undertakes to refine the definition of a tax, and then to demonstrate that economy is the first principle of taxation. The first chapter discusses the nature of a tax. The second chapter considers the development of ideas about taxation: early notions; the blank period; the formative period; the physiocratic period; Adam Smith to Ricardo; Ricardo to Mill; Mill to Jevons; Jevons to Sidgwick; the moderns. Chaper III discusses the first principle of taxation and chapter IV the limitations and the complements of the principle of economy in taxation.