The Income Tax: A Study of the History, Theory and Practice of Income Taxation at Home and Abroad |
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Page 9
... introduced the system were compelled again to abolish it . As a consequence , some states today deduct mortgage debts from real estate ; others deduct general indebtedness from personal estate ; a few permit deduction for indebted- ness ...
... introduced the system were compelled again to abolish it . As a consequence , some states today deduct mortgage debts from real estate ; others deduct general indebtedness from personal estate ; a few permit deduction for indebted- ness ...
Page 27
... introduced as the chief element , or as an important part , of the tax system , the problem becomes acute , especially so far as concerns the exemption of the minimum of subsistence ; that is ,, the exemption of an income which is ...
... introduced as the chief element , or as an important part , of the tax system , the problem becomes acute , especially so far as concerns the exemption of the minimum of subsistence ; that is ,, the exemption of an income which is ...
Page 35
... introduced at the outset was not to make any effort to ascer- tain the exact income of individuals , but to attempt to reach it approximately by a series of presumptions . People who have large incomes usually give evidence of the fact ...
... introduced at the outset was not to make any effort to ascer- tain the exact income of individuals , but to attempt to reach it approximately by a series of presumptions . People who have large incomes usually give evidence of the fact ...
Page 59
... introduced , supplemented by a few stamp duties . After the outbreak of the American war , when larger revenues became imperative , North , following in part the suggestions of Adam Smith , turned to Holland as a model , and imposed new ...
... introduced , supplemented by a few stamp duties . After the outbreak of the American war , when larger revenues became imperative , North , following in part the suggestions of Adam Smith , turned to Holland as a model , and imposed new ...
Page 64
... introduced the subject ; but he thought it the best and most general criterion that could be found . " - Speech of December 14 , 1797 , in his Speeches , vol . ii , p . 380 . 2 The Speech ( at length ) of the Right Hon . C. J. Fox , on ...
... introduced the subject ; but he thought it the best and most general criterion that could be found . " - Speech of December 14 , 1797 , in his Speeches , vol . ii , p . 380 . 2 The Speech ( at length ) of the Right Hon . C. J. Fox , on ...
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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.