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Rapport fait au nom du Comité de l'imposition, sur les impositions indirectes en général et sur les droits, à raison de la consommation des vins, et des boissons en particulier.


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Librería: A. Gerits & Son b.v. (Diemen, Holanda)

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Paris, Imprimerie Nationale, 1790. (2), 37, (1) pp. 8vo. Modern boards. Schelle 41s; Goldsmiths 14308; Einaudi 1677; INED 1623; Stourm, p. 167; not in Kress; Martin & Walter 12193. First edition. 'Débute par des théories physiocratiques contre les impôts indirects, le budget en tel désarroi qu'on ne peut proposer d'affranchir encore la nation des droits sur les boissons. Projet de remplacement des aides par un droit 'ad valorem' assuré par des inventaires annuels chez les propriétaires' (Stourm; see also at length: Schelle, p. 321 ff.)'As political opinion turned increasingly toward more indirect taxes, Du Pont retreated from his support of a tax on the net revenue of the wine industry. He noted in October 1790 (this report), that if only indirect taxes were politically possible, then a tax on wine would be preferable to taxes on wheat and other food. The tax would be borne by vintners and would have the same general effect, he now argued, as a tax on their net revenue. But because wine was not a necessity as compared to wheat and other food, a tax on wine (and other liquor) would not oppress the poor as much as taxes on all food' (James J. McLain, The Economic Writings of Du Pont de Nemours, p. 149). N° de ref. de la librería 17344

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Título: Rapport fait au nom du Comité de ...

Encuadernación: Hardcover

Edición: 1st Edition

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Catalogues issued and free available upon request. By appointment only. We specialize in old & rare books in the humanties and social sciences. A. Gerits & Son is a member of the Dutch Association of Antiquarian Booksellers and thus affiliated with the International League of Antiquarian Booksellers. These organizations stand for professionalism in the world of books so look for these logos when buying books.The International League of Antiquarian Booksellers (or ILAB) has its own website and database and charges no commission on either buyer or seller.

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