The idea of an expenditure tax has a long ancestry, dating back at least to Hobbes, who argued that people should be taxed according to the resources of the community they absorb not according to what they contribute. The case was later taken up by J.S. Mill, Marshall, Pigou and Irving Fisher. In modern times, the advocacy of an expenditure tax is most associated with the Cambridge economist Nicholas Kaldor (1955). Recently it has been espoused by the Meade Committee (Meade 1978), and separately by two members of that Committee, Kay and King (1978).
- Kaldor, N. 1955. An expenditure tax. London: Allen and Unwin.Google Scholar
- Kay, J.A., and M.A. King. 1978. The British tax system. London: Oxford University Press.Google Scholar
- Meade, J. 1978. The structure and reform of direct taxation. London: George Allen and Unwin.Google Scholar
- Pigou, A.C. 1928. A study in public finance. London: Macmillan.Google Scholar