The Income Tax: A Study of the History, Theory and Practice of Income Taxation at Home and Abroad |
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Page 16
... derived from hard personal work to be put exactly on a par with an income of one thousand dollars derived from an inheritance , or from a lucky turn in the market ? The further question arises as to whether different amounts of income ...
... derived from hard personal work to be put exactly on a par with an income of one thousand dollars derived from an inheritance , or from a lucky turn in the market ? The further question arises as to whether different amounts of income ...
Page 22
... derived from different sources often con- notes a varying degree of ability to pay . We are therefore logically forced to the conclusion that the relative equality , or the uniformity which is demanded by justice , is not only ...
... derived from different sources often con- notes a varying degree of ability to pay . We are therefore logically forced to the conclusion that the relative equality , or the uniformity which is demanded by justice , is not only ...
Page 23
... derived in the one case primarily from personal exertion , and in the other case without personal exertion . All manner of terms have been applied to this distinction . Thus temporary incomes are contrasted with permanent , labor with ...
... derived in the one case primarily from personal exertion , and in the other case without personal exertion . All manner of terms have been applied to this distinction . Thus temporary incomes are contrasted with permanent , labor with ...
Page 24
... derived solely from an individual's own strenuous personal exertions ought not to be treated in the same way as the in- come which comes , let us say , from government bonds or from the securities of a corporation in the management of ...
... derived solely from an individual's own strenuous personal exertions ought not to be treated in the same way as the in- come which comes , let us say , from government bonds or from the securities of a corporation in the management of ...
Page 25
... derived from property of a certain class , as virtually to confiscate that kind of prop- erty . This is , however , a danger against which we can hope to guard by a reasonable public sentiment and by the com- mon sense of the community ...
... derived from property of a certain class , as virtually to confiscate that kind of prop- erty . This is , however , a danger against which we can hope to guard by a reasonable public sentiment and by the com- mon sense of the community ...
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Common terms and phrases
abatements according administrative adopted amendment amount argument assessment assessors bill bonds Caillaux called capital century Chambre des Députés class tax commission Commissioners committee constitution corporations court declared deduction derived differentiation direct taxes discussion dollars duties economic Einkommensteuer England entirely excise exemption existing expenditure fact faculty tax favor federal Finance fiscal France fraud Gladstone graduation House Ibid important imposed Impôt income tax indirect individual inheritance tax inquisitorial interest introduced L'Impôt L'Impôt sur le land tax Leipzig Léon Say levied London ment methods millions objections officials one-half paid Paris permanent personal property Pitt poll tax principle profits Progressive Taxation property tax proposed provision Prussian question real estate reform rent salaries Schedule scheme securities speech Steuern supra sur le Revenu system of taxation taxable taxes on product taxpayer thalers tion trade wealth window tax yield
Popular passages
Page 545 - Resolved therefore, that the rights of suffrage in the National Legislature ought to be proportioned to the quotas of contribution, or to the number of free inhabitants, as the one or the other rule may seem best in different cases.
Page 542 - All charges of war and all other expenses that shall be incurred for the common defence or general welfare, and allowed by the United States in Congress assembled, shall be defrayed out of a common treasury, which shall be supplied by the several states...
Page 434 - ... or from any profession, trade, employment, or vocation carried on in the United States or elsewhere, or from any other source whatever...
Page 597 - That the power to tax involves the power to destroy; that ; the power to destroy may defeat and render useless the power to create; that there is a plain repugnance in conferring on one government a power to control the constitutional measures of another, which other, with respect to those very means, is declared to be supreme over that which exerts the control, are propositions not to be denied.
Page 597 - The result is a conviction that the States have no power, by taxation or otherwise, to retard, impede, burden, or in any manner control, the operations of the constitutional laws enacted by Congress to carry into execution the powers vested in the general government.
Page 599 - The Congress shall have power to lay and collect taxes on income, from whatever source derived, without apportionment among the several States and without regard to any census or enumeration; provided that in no case shall the maximum rate of tax exceed 25 percent.
Page 116 - Taxes on everything on earth, and the waters under the earth ; on everything that comes from abroad, or is grown at home. Taxes on the raw material ; taxes on every fresh value that is added to it by the industry of man.
Page 445 - Provided, That no deduction shall be allowed for any amount paid out for new buildings, permanent improvements, or betterments, made to increase the value of any property or estate...
Page 116 - TAXES upon every article which enters into the mouth, or covers the back, or is placed under the foot — taxes upon every thing which it is pleasant to see, hear, feel, smell, or taste — taxes upon warmth, light, and locomotion — taxes on every thing on earth, and the waters under the earth...
Page 139 - M'CULLOCH. -A TREATISE ON THE PRINCIPLES AND PRACTICAL INFLUENCE of TAXATION and the FUNDING SYSTEM.