FINANCE, ARTICLES ON. The subject of finance is treated here in many different articles, to which the following notes, together with the references in the General Index, will be a guide.
As to banking, reference should be made to the articles BANK ING AND CREDIT; CENTRAL BANKS; BANK; BANKS, HISTORY OF; MONEY; CHEQUE; INFLATION AND DEFLATION; CURRENCY; INTERNATIONAL PAYMENTS.
As to the money market, the relative articles are MONEY MAR KET; BILL-BROKER; DISCOUNT AND DISCOUNT HOUSES; MER CHANT BANKERS; BANK-RATE; BILL OF EXCHANGE.
As to the foreign exchange market, articles can be consulted on EXCHANGE, FOREIGN; BALANCE OF TRADE; BILL OF EXCHANGE; ARBITRAGE.
Upon insurance, a series of articles can be consulted covering every part of the subject; see INSURANCE; NATIONAL INSURANCE; UNEMPLOYMENT INSURANCE; INSURANCE, MISCELLANEOUS; FRIENDLY SOCIETIES and the related articles under EXPECTATION OF LIFE; ANNUITY; SUPERANNUATION ; PENSIONS; WAR PEN SIONS ; LIFE TABLES ; GENERAL AVERAGE.
Turning to public finance, the general control of public expen diture is described under PARLIAMENT; BUDGET; EXCHEQUER; ESTIMATES; SUPPLY.
Upon the important subject of taxation, articles will be found under TAXATION; INLAND REVENUE, BOARD OF; INLAND REVE NUE DUTIES; CUSTOMS; STAMP-DUTY; INCOME TAX; ESTATE DUTIES ; LAND TAXES. There are separate articles on INCOME TAX (ECONOMIC ASPECT) and INCOME TAX (IN PRACTICE). The article INHERITANCE should be read in connection with the treat ment of ESTATE DUTIES.
As to public borrowing and public debt, a series of articles will be found under NATIONAL DEBT ; INTER-ALLIED DEBTS ; FLOATING DEBT ; SINKING FUNDS ; WAR FINANCE; REPARATIONS AND DAWES PLAN ; DEBT CONVERSION. It should also be observed that under the title of each country a section devoted to finance gives im portant details. LOCAL TAXATION is treated under that heading.