Chapter 51 of 72 · Public Finance by C. F. Bastable
A
- Ability as measure of taxation, 300–2
- Acts, taxes on, 277, 356, 580–593
- Adams, H. C, 36, 624, 747 n., 751 n.; accruals, H.755–6; deficit, 46 n.; expenditure, theory of, 147–8; income tax, English, 481 n., 677 n.; income; incidence, 361; inheritance taxes, 606 n.; ‘limited option,’ borrowing, 687; on local debt of U. S., 713; on sinking fund, 703 n; universality of public borrowing, 625 n.
- Administrative supervision, 82–85
- Aides, 340, 523
- Alcavala, 345, 507
- Alcohol, monopoly of, 536, 539; taxation of, 506, 518–20 527–8, 538
- Alessio, G., 34
- America, see “United States.”
- Ancien Régime, 729; farming taxes in, 523; indirect taxation under, 522–3
- Apportioned taxes, 273, 428, 743
- Army, national, cost of, 65–6
- Assessed taxes, 308 n., 500
- Assessment, triple, 479, 500
- Assessments, special, 164, 166–7, 402–4
- Audit of accounts, 759–60; appropnation, 759
- Auditor-General, see Comptroller-General.
- Audriffret, de, 28, 758 n.
- Augustus: inheritance tax of, 591
- Austin, J., 42, 165
- Australasian Colonies: financial systern, 129 n.; inheritance taxes, 605; methods of borrowing, 691; public debt of, 657; public lands in, 175; railways, 221–2
- Austria: public debt, 656; forests, 188 : house tax, 447; income tax, 487; internal taxation, 535; lands, 172; land tax, 437; newspaper duty, 579; actrois, 535, 545–6; railways, 219; trade tax, 461
- Austria-Hungary : financial system of, 128, 328, 329 n.; tariff, 568. See also ‘Austria’ and ‘Hungary.’
- Avebury, Lord: 370, 371 n, 388 n., 468 n., 696 n.
Public Finance
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