>Robert Leeson asked:
>
>>There was an article published in the Melbourne Age today 
>>advocating the expenditure or consumed income tax as an antidote to 
>>financial crises.  Has there been any historical analyses of the 
>>expenditure or consumed income tax and the formulation of a 
>>specific financial instrument that would meet the pre-tax savings criteria?
>
>Nicholas Kaldor, An expenditure tax, 1955.
>
>Nicholas J. Theocarakis

Also many writings by Irving Fisher, especially:

Irving Fisher, "Income in Theory and Income Taxation in Practice," 
Econometrica 5:1 (January 1937), 1-55.

Irving Fisher, "The Double Taxation of Savings," American Economic 
Review 29:1 (March 1939), 16-33.

Irving Fisher and Herbert W. Fisher, Constructive Income Taxation: A 
Proposal for Reform, New York and
London: Harper & Brothers, 1942.

Fisher first proposed an expenditure tax (by redefining income to 
exclude saving) in
Irving Fisher, The Nature of Capital and Income, New York: Macmillan, 1906.


Robert Dimand