Essays in Taxation — Edwin R. A. Seligman
The Langenderfer Library: Classics in Tax, Economics, and AccountingShow Notes
How should taxes be designed, distributed, and justified? In this landmark collection, economist Edwin R. A. Seligman examines the history and principles of taxation while confronting many of the practical problems faced by modern tax systems.
Across essays on property, inheritance, corporations, land, income, and public revenue, Seligman considers tax incidence, double taxation, equality, ability to pay, and the competing demands of sound theory and workable administration. The result is a wide-ranging classic from one of America’s most influential early scholars of public finance—valuable both as a history of tax ideas and as a foundation for debates that continue today.
Presented by The Langenderfer Library: Classics in Tax, Economics, and Accounting.
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