The Shifting and Incidence of Taxation
The Shifting and Incidence of TaxationEdwin Robert Anderson Seligman
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The Shifting and Incidence of Taxation

The Shifting and Incidence of Taxation

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Looks at the history of the theories of taxation by studying taxes on agricultural land, real estate taxes, and mortgage taxes. Also studies many theories on taxes from Capitalization theory, Eclectic theory, and Agnostic theories, among others.