In both cases, the necessary conditions are so unlikely to be met that one can reject these arguments for proportionate taxation out of hand.
Physical evidence of racial differentiation had to wait until the boom of the 1890s provided sufficient taxation to implement segregated public services.
Whereas in the earlier period debates about taxation had tended to focus upon political and constitutional issues, they now centred around economic ones.
Taxation of land values, which characterised the pre-1914 land question, had almost disappeared from political view by the end of the 1930s.
Free of their corporatist commitments, social democratic governments have been found to limit the use of regressive indirect taxation in order to promote egalitarian outcomes.
Its focus on land and its elimination of the human factor promised a rational basis of administration and an ' objective ' basis for taxation.
Absent any general-equilibrium adjustments, the welfare effect of lower capital taxation is straightforward.
Colonial governments already taxed their subject populations heavily, but typically did so through indirect taxation as well as various forms of head tax.
