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Part 1 The older theory of the incidence of a general income tax: introductory; the three arguments of the older theory of the incidence of a general income tax; Mr Coates's theory and statistical investigation; two main sources of an improved doctrine: the Colwyn Report and De Viti de Marco's ""First Principles"".
Part 2 The incidence of partial income taxes: a tax on the income of a monopolist; the incidence of a proportional income tax on the diamond monopoly in South Africa; the incidence of a partial income tax; the incidence of a proportional income tax and of the present income tax on South African gold mining.
Part 3 The incidence of a general income tax: the conditions assumed and the method to be followed; on the disregard of the expenditure of the tax proceeds in the theory of incidence; the effect of the income tax in direct alteration of demand schedules; the effect of the income tax on the supply of labour per individual; the effect of the income tax in changing the size of population in short periods and in the long period; the effect of the income tax on the quantity of capital in the short and in the long period; conclusions - the incidence of a general income tax in a stationary community; conclusions - the incidence of a general income tax in a progressive community; the effect of the income tax on uncertainty-bearing; the British income tax - how should we alter it?.
Part 4 Additional problems: the theory of double taxation of savings; co-operative societies and the income tax.
