Tax Reform in the United Kingdom

Brian Reddaway

Cambridge Journal of Economics, 1989, vol. 13, issue 1, 141-54

Abstract: Nicholas Kaldor's most important work on U.K. direct taxation is his path-breaking book An Expenditure Tax (1955). This actually covers the whole field of direct taxation, and was written because the terms of reference of the Royal Commission on which he played a leading part did not cover a tax on expenditure. Kaldor also played a vital part in the measures on direct taxation applied by Labour governments in the 1960s and 1970s. In indirect taxation, his outstanding contribution was his invention of the selective employment tax, which an independent enquiry showed to have raised productivity in the service trades. Copyright 1989 by Oxford University Press.

Date: 1989
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:oup:cambje:v:13:y:1989:i:1:p:141-54

Ordering information: This journal article can be ordered from
https://academic.oup.com/journals

Access Statistics for this article

Cambridge Journal of Economics is currently edited by Jacqui Lagrue

More articles in Cambridge Journal of Economics from Cambridge Political Economy Society Oxford University Press, Great Clarendon Street, Oxford OX2 6DP, UK.
Bibliographic data for series maintained by Oxford University Press ().