Taxation and the Conservation of Resources

Abstract

I. Objectives of the study, 157. — II. Classification and interrelation of resources, 159. — III. The meaning of conservation and the optimum state of conservation, 164. — IV. Some general problems of taxation theory encountered in the economics of conservation, 170. — V. The effects of particular taxes: taxes on current net revenues, 175; present value taxes, 177; death taxes, 184; yield taxes, 186; lump-sum taxes, 188. — VI. Conclusions, 189. — Mathematical appendix, 192.