Taxation (Chapter XVI) — W. Stanley Jevons
The Langenderfer Library: Classics in Tax, Economics, and AccountingShow Notes
Why must governments tax, and how can taxes be raised with the least unfairness and economic disruption? W. Stanley Jevons surveys direct and indirect taxation, customs and excise duties, income and property taxes, and the often-elusive question of who ultimately bears a tax.
Building on Adam Smith’s maxims, Jevons emphasizes equality, certainty, convenience, and economy in collection. The chapter provides an accessible introduction to tax incidence and the practical design of public revenue systems.
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