Published online by Cambridge University Press: 18 August 2016
This paper falls into three parts which form a progressive study involving
I. proposals for the reform of the Income Tax system as related to personal assessments,
II. consideration of the interrelation of Income Tax and Social Security,
III. proposals for the co-ordination of the Income Tax and Social Security systems.
Part I of this progressive study is a plea for a business-like administration of the Income Tax system. Part II examines the combined effect upon the individual of the Income Tax system and the Social Security plan proposed by Sir William Beveridge. Part III sets out to co-ordinate Income Tax and Social Security and to simplify the financial relationship between the individual and the community.