The New Palgrave Dictionary of Economics

2018 Edition
| Editors: Macmillan Publishers Ltd

Expenditure Tax

  • A. P. Thirlwall
Reference work entry


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).

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Copyright information

© Macmillan Publishers Ltd. 2018

Authors and Affiliations

  • A. P. Thirlwall
    • 1
  1. 1.