In this book, first published in 1939, an analysis is given of the incidence both of partial income taxes, that is of income taxes which are levied on the incomes arising from particular lines of industry, and of a general income tax.
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Duncan Black was Assistant Lector Economics, University Dundee, Scotland, 1932-34. Assistant Lector, Lector, Professor of Economics, University College N. Wales. Emeritus Professor of Economics, University College N. Wales, Bangor, United Kingdom, since 1968
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