Nicholas Kaldor: The Expenditure Tax

Nicholas Kaldor: The Expenditure Tax

From Deep Dive by Tschäff

February 14, 2025 · 24 min · Episode 10

About this episode

This episode discusses Nicholas Kaldor's overview of the expenditure tax and its implications compared to income tax.

Google Notebook LM generated: This document by Nicholas Kaldor provides an overview of the concept of an expenditure tax, as detailed in the Advisory Commission on Intergovernmental Relations' 1974 report. The report examines the historical context, theoretical underpinnings, administrative feasibility, and potential applications of an expenditure tax. This tax, is fundamentally different from an income tax because it taxes what individuals spend rather than what they earn.

People in this episode

Host: Tschäff

Topics covered

  • expenditure tax
  • income tax
  • taxation theory
  • administrative feasibility
  • historical context

Keywords

  • expenditure tax
  • income tax
  • Nicholas Kaldor
  • taxation
  • 1974 report

Mentioned in this episode

Organizations: Advisory Commission on Intergovernmental Relations

Books & works: 1974 report

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