Creedy, John (contributor); Hérault, Nicolas (contributor); … - 2008
examines early views when income taxation was first introduced. In structures
containing few — if any — transfer payments and a ….
2 Early Views on Income Taxation
In early discussions on income tax, considerably more attention was given to the … dominance
of an ‘ability to pay’ view of the role of taxation, concentrating on the sacrifice made. This
is in contrast with a …