The Income Tax: A Study of the History, Theory and Practice of Income Taxation at Home and Abroad |
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Page v
... present volume was begun seventeen years ago . At the time of the discussion of the income tax which cul- minated in the law of 1894 , when practically nothing had been written on the subject in this country , I undertook to make ...
... present volume was begun seventeen years ago . At the time of the discussion of the income tax which cul- minated in the law of 1894 , when practically nothing had been written on the subject in this country , I undertook to make ...
Page 7
... present and prospective yield . While this is , however , true in the long run , it is not true in the short run . The value of a piece of property may bear only a slight relation , or no relation at all , to the yield of that property ...
... present and prospective yield . While this is , however , true in the long run , it is not true in the short run . The value of a piece of property may bear only a slight relation , or no relation at all , to the yield of that property ...
Page 16
... present identically the same criteria of ability to pay . Is the one thousand dollars which forms the entire income of a day laborer to be treated in the same way as the fifty - thousand - dollar income of a mil- lionnaire ? Manifestly ...
... present identically the same criteria of ability to pay . Is the one thousand dollars which forms the entire income of a day laborer to be treated in the same way as the fifty - thousand - dollar income of a mil- lionnaire ? Manifestly ...
Page 34
... present time . The place that smuggling or under- valuation takes in the customs duties is represented by the evasion and fraud which are almost inseparable concomitants of an income tax ; and the difficulty is far 34 The Income Tax The ...
... present time . The place that smuggling or under- valuation takes in the customs duties is represented by the evasion and fraud which are almost inseparable concomitants of an income tax ; and the difficulty is far 34 The Income Tax The ...
Page 37
... . On the other hand , while the stoppage - at - source income tax offers no obstacles to the application of the principle of differentiation , it does present very great impediments to the introduction of The Fundamental Problems 37.
... . On the other hand , while the stoppage - at - source income tax offers no obstacles to the application of the principle of differentiation , it does present very great impediments to the introduction of The Fundamental Problems 37.
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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.