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David Ireland

Abstract

‘Marx on tax’ as an effective antidote to inequality is an overlooked theme within his own output, but also for our own time. Marx theorising on tax is seen even by pre-eminent Marxists as an empty box, but Marx and Engels in fact had plenty to say about tax. Their coverage embraces progressive taxes, both on capital and income, a strong preference for direct over indirect taxation, inheritance tax, land-value tax, taxes on financial transactions, and state finances around the world. Tax also provides the battleground for a rare sight of Marx as campaigning activist, in 1848, matched in the same period by close ally Wilhelm Wolff. The tax policies of Marx and Engels have been neglected because they are primarily to be found in their journalism and letters. They are no anachronistic curiosity but perfectly applicable to the income and wealth inequalities of our own era.

The unity of the capitalist economy and state

A systematic-dialectical exposition of the capitalist system

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Geert Reuten

In The unity of the capitalist economy and state, Geert Reuten offers a systematic exposition of the capitalist system, showing that the capitalist economy and the capitalist state constitute a unity. In its critique of contemporary economics, the book argues that in order to comprehend the capitalist system, one requires a full synthetic exposition of the economic and state institutions and processes necessary for its continued existence. A synthetic approach also reveals a range of components that are often obscured by partial analyses. In its systematic character, Reuten’s work takes inspiration from Marx’s provisional outline of the capitalist system in Capital, while also addressing fields that Marx left unfinished – such as the capitalist state.

Chapter 1: The capitalist mode of production

The capitalist economy in general: the production of monetary value and the enterprises’ appropriation of surplus-value

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Geert Reuten

Chapter 14: An outline of systematic dialectics – General appendix

A systematic-dialectical method for the investigation and exposition of the capitalist system

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Geert Reuten

Chapter 3: Finance of enterprises

The macroeconomic pre-validation and validation of production

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Geert Reuten