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Haig–Simons income or Schanz–Haig–Simons income is a measure of economic income as :I = ''C'' + ''ΔNW'' where ''C'' = consumption and ''ΔNW'' = change in net worth. Here, broadly speaking, consumption refers to the purchase or acquisition of goods and services of any kind. From a perfect theory view, consumption does not include capital expenditures and the full spending would be amortized. ==History== The measure of the income tax base equal to the sum of consumption and savings was first advocated by German legal scholar Georg von Schanz. His concept was further developed by the American economists Robert M. Haig and Henry C. Simons in the 1920s and 1930s. Haig defined personal income as "the money value of the net accretion to one's economic power between two points of time," a formulation that was intended to include the taxpayer's consumption.〔Boris I. Bittker, A "Comprehensive Tax Base" as a Goal of Income Tax Reform, 80 HARV. L. REV. 925 at 932 (1967)〕 That was thought by Simons to be interchangeable with his own formulation: :"Personal income may be defined as "the algebraic sum of (1) the market value of rights exercised in consumption and (2) the change in the value of the store of property rights between the beginning and end of the period in question."〔Henry C. Simons, Personal Income Taxation: The Definition Of Income As A Problem Of Fiscal Policy 50 (1938).〕 In this concept, all inflows and outflows of resources are considered taxable income in a broad sense, including donations and windfall gains.〔Schoen, Wolfgang, ''Capital Gains Taxation in Germany'' (December 1, 2005). British Tax Review No. 6, pp. 620-627, 2005. See page 2. ()〕 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Haig–Simons income」の詳細全文を読む スポンサード リンク
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