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Income Creation by Means of Income Taxation

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  • Joshua C. Hubbard

Abstract

I. Conditions under which taxation is income creating, 265. — Influence of expenditures, 268. — II. Under-employment equilibrium with consumption 100 per cent of income, 269. — III. Under-employment equilibrium with net investment and the average propensity to consume less than 100 per cent, 275. — IV. Full employment and a sudden closing of investment outlets, 280. — V. Application of the foregoing analysis in a practical program, 285. — Effectiveness of the income tax as an instrument of policy, 286.

Suggested Citation

  • Joshua C. Hubbard, 1944. "Income Creation by Means of Income Taxation," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 58(2), pages 265-289.
    • Handle: RePEc:oup:qjecon:v:58:y:1944:i:2:p:265-289.
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