First published in 1895 and revised over a period of forty years, these essays cover the development of taxation, different types of taxes, problems of taxation, the financial relations betweens state and federal governments, tax reforms between 1893 and 1910 and the financing of war--considered descriptively, historically and analytically. "His concepts of 'faculty'... and benefit, were the first systematic modern efforts to develop theoretical criteria of taxation." The New Palgrave
First published in 1895 and revised over a period of forty years, these essays cover the development of taxation, different types of taxes, problems of taxation, the financial relations betweens state and federal governments, tax reforms between 1893 and 1910 and the financing of war--considered descriptively, historically and analytically. "His concepts of 'faculty'... and benefit, were the first systematic modern efforts to develop theoretical criteria of taxation." The New Palgrave