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dc.contributor.authorHancock, W. Neilson
dc.date.accessioned2007-04-26T15:33:39Z
dc.date.available2007-04-26T15:33:39Z
dc.date.issued1851
dc.identifier.citationHancock, W. Neilson. 'On the general principles of taxation, as illustrating the advantages of a perfect income tax'. - Dublin: Transactions of the Dublin Statistical Society, Vol II Session 4, 1850/1851, pp.1-15en
dc.identifier.issn00814776
dc.identifier.otherJEL H21
dc.identifier.otherJEL H24
dc.identifier.otherY
dc.identifier.urihttp://hdl.handle.net/2262/8401
dc.descriptionRead November 18th 1850en
dc.description.abstractGentlemen?The duties of a government, as enumerated by Adam Smith, are four in number:? 1st?To guard against foreign aggression. 2nd?To secure against internal fraud or violence. 3rd?To maintain public institutions which private individuals cannot support with profit. 4th?To make all the subjects of the state contribute their fair share towards the necessary expenses of government, by the payment of taxes. Now, in this paper, I propose to direct your attention to the last duty, or in other words, to explain the general principles of taxation. There are few branches of political economy more interesting in themselves, or of more importance at the present time, than the subject of taxation, and yet there is scarcely any on which greater errors are prevalent. I shall, in the first instance, direct your attention to some of those errors, involving general principles, which, in fact, arise from a wrong way of looking at the subject, and which are, consequently, sources of an infinite number of minor errors in the cases where these mistaken principles come to be applied.en
dc.format.extent797049 bytes
dc.format.mimetypeapplication/pdf
dc.language.isoenen
dc.publisherStatistical and Social Inquiry Society of Irelanden
dc.relation.ispartofseriesJournal of The Statistical and Social Inquiry Society of Irelanden
dc.relation.ispartofseriesVol. II 1849-1851en
dc.relation.haspartVol. [No.], [Year]en
dc.source.urihttp://www.ssisi.ie
dc.subjectIncome taxen
dc.subjectOptimal taxationen
dc.subject.ddc314.15
dc.titleOn the general principles of taxation, as illustrating the advantages of a perfect income taxen
dc.typeJournal articleen
dc.status.refereedYes


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