William Newmarch, Memorandum Relating to the Systems of Taxation at Present in Force in the United Kingdom, with Especial Reference to which Direct and Indirect Modes of Raising Revenue are employed, and the Practical Effects Thence Arising, Journal of the Statistical Society of London, Vol. 24, No. 1 (Mar., 1861), pp. 30-37
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William Newmarch (1861) studied this question.
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