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Essays in taxation
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Essays in Taxation Originally written in 1905, this is a series of essays by Edwin Seligman, Professor of Political Economy and Finance at Columbia University. Contents include The Development of Taxation, The General Property Tax, The Single Tax, Double Taxation, Inheritance Tax, Taxation of Corporations - History, Principles & Complications, Classifications of Public Revenues, Recent Reforms in Taxation, The Betterment Tax, European Literature on Taxation, American Reports of Taxation. Many of the earliest books, particularly those dating back to the 1900s and before, are now extremely scarce and increasingly expensive. Obscure Press are republishing these classic works in affordable, high quality, modern editions, using the original text and artwork.
About the Author
Seligman's concepts of 'faculty' or ability to pay, and benefit, were the first systematic modern efforts to develop theoretical criteria of taxation. His Essays on Taxation combines the elements of most of Seligman's teaching on taxation. One of the classics in Seligman's long career.
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