{"product_id":"51078-stourm-systemes-generaux-d-impots","title":"STOURM (René) – GENERAL TAX SYSTEMS. Capital taxes. Income tax in different countries. Single tax and tax in kind, capitalization, progressive rates. Socialist and radical systems. Inheritance tax. Large monopolies","description":"\u003cp\u003e \u003cstrong\u003eSTOURM (René), Paris, 1905, in-8, black coated half-cloth, title and double gilt underlining fillets on smooth spine, (binding slightly rubbed, paper yellowed), good condition despite the defects mentioned, 430 p.\u003c\/strong\u003e\u003c\/p\u003e \u003cp\u003eA second edition virtually identical to the last one of 1912, and which constitutes the most important reflection on the general theory of taxation. Substantial historical introduction. First part of the highest order on \"utopian tax systems,\" discussing the characteristics of each type of taxation in force. The author has added in his preface a critique of the effects of income tax, and more specifically of the disruption of proportionality that it is likely to cause. Highly sought after.\u003c\/p\u003e","brand":"Mémoire du Droit","offers":[{"title":"Default Title","offer_id":51963880735067,"sku":"51078","price":160.0,"currency_code":"EUR","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0941\/0163\/5419\/files\/51078-1.jpg?v=1766948810","url":"https:\/\/www.memoiredudroit.fr\/en\/products\/51078-stourm-systemes-generaux-d-impots","provider":"La Mémoire du Droit","version":"1.0","type":"link"}