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Progressive Taxation in Theory and Practice Edwin Robert Anderson Seligman

Progressive Taxation in Theory and Practice

Edwin Robert Anderson Seligman

Published September 12th 2013
ISBN : 9781230397795
Paperback
98 pages
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 About the Book 

This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1909 edition. Excerpt: ...inegalement auxMoreThis historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1909 edition. Excerpt: ...inegalement aux contribuables. Batbie, Nouveau Cours dEconomie Politique, 1866, ii, p. 225. Limpot proportionnel sur le revenu net est correspondent aux services rec.us de lEtat sous forme de protection. Michaud, LImpot, 1885, p. 196. Cf. Le Hardy de Beaulieu, Traite Elementaire dEconomie Politique. 2nd ed. (1866), p. 295. he treats of progressive taxation, however, he discards the equality-of-service, or the faculty theory (because he thinks it logically leads to progressivity), and maintains that it is the function of the state not to impose equality of sacrifice, but to recover from each citizen the just price of service rendered and their just part in the interest and payment of the national debt.49 He repeats the old question which we have encountered so frequently: What should we say of a baker or grocer, or any merchant who would demand for the same commodities a price varying with the wealth of the purchaser?50 Thus Leroy-Beaulieu reverts to the benefit theory and makes it the basis of his objection to progressive taxation. A little later he upholds the progressive rate in the rentals tax, and the exemption of the minimum of subsistence from the income tax, but in both cases the progression is to him only apparent, not real. The progressive rental is nothing more than a presumption of proportional income- and the exemption of the lower income or the nominally degressive tax is simply a compensation for the regressive indirect taxes. So that proportional taxation is the ideal. The point to be noticed, however, is that the basis of proportional taxation with Leroy-Beaulieu is still the benefit theory, the same theory which he so hotly opposes in a preceding chapter. More recently still, Bonnet, who also starts out with...