L'impôt sur le capital et la réforme monétaire

L'impôt sur le capital et la réforme monétaire

by Allais, Maurice

Type Book
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This important essay is aimed at proposing a new tax system in compliance with the principles of a liberal society. For the author, the target of a rational tax system is not the equality between individuals, but the proportionality of the tax burden with regard to the taxpayer?s overall input in the economy. Therefore, all taxes on incomes and profits should be removed and replaced by taxes on capital, both for individuals and for companies. Allais?s analyses are harsh but sagacious. Disclosin…

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Title Statements

  • Full title :L'impôt sur le capital et la réforme monétaire / Maurice Allais ; préface de Raymond Aron.

Summary

This important essay is aimed at proposing a new tax system in compliance with the principles of a liberal society. For the author, the target of a rational tax system is not the equality between individuals, but the proportionality of the tax burden with regard to the taxpayer?s overall input in the economy. Therefore, all taxes on incomes and profits should be removed and replaced by taxes on capital, both for individuals and for companies. Allais?s analyses are harsh but sagacious. Disclosing the arbitrary features of the French tax system, he conveys the readers conversant with tax policy an unmatchable reasoning in contemplation of future reforms.

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Edition Statements

  • Publication Date:1988.
  • Edition:Nouv. éd. précédée d'un auto-portrait scientifique

Publication Statements

  • Publisher(s):Hermann
  • Place of Publication:Paris
  • Language:fre
  • Publication Date:1988.

The Physical Object

  • Description:xviii, 367 pages ; : 24 cm

Edition Identifiers

  • ISBN:2705660534, 9782705660536
  • oclc:ocn503411538
  • LC Classification:HJ4132

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Writers

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