Hogan, William. 'On the advantages and disadvantages of indirect taxation, and a scheme for direct taxation which would be equitable, and combine the advantages of an indirect tax'. - Dublin: Transactions of the Dublin Statistical Society, Vol II Session 4, 1849/1851, pp.1-7
Transactions of the Dublin Statistical Society Vol. II 1849-1851
There are two methods of lightening the pressure of those taxes
which must be raised for the expenses of government; one, by
lessening the expenditure; and the other, by so arranging taxation,
that it shall press as lightly as possible on the tax payer.
The first belongs to the department of politics; and this society,
very properly, excludes all political discussion.
The second belongs to that department of economic science
which falls within our rules, and I propose to bring under consideration
the relative advantages and disadvantages of indirect, as
compared with direct, taxation; and to suggest a scheme of direct
taxation, which would be equitable, would avoid the disadvantages,
and combine the advantages of indirect taxation, without disturbing
the present distribution of the burden.
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