The Income Tax: A Study of the History, Theory and Practice of Income Taxation at Home and Abroad |
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Page 10
... taxation there was now developed a system of partial and unequal taxation . If we keep in mind these five different kinds of complica- tion , we shall be able to comprehend how it was that slowly but surely property came to be regarded ...
... taxation there was now developed a system of partial and unequal taxation . If we keep in mind these five different kinds of complica- tion , we shall be able to comprehend how it was that slowly but surely property came to be regarded ...
Page 12
... taxation . We have learned of the shortcomings of property as the test of justice , and we have seen that the adoption of expenditure in lieu of property was supposed to meet the objections of lack of universality . With the failure of ...
... taxation . We have learned of the shortcomings of property as the test of justice , and we have seen that the adoption of expenditure in lieu of property was supposed to meet the objections of lack of universality . With the failure of ...
Page 20
... taxation at least , where income is confined to the revenue from regular sources , an attempt is generally made to reach the irregular additions in other ways . A further difficulty arises as to whether income is to in- clude only money ...
... taxation at least , where income is confined to the revenue from regular sources , an attempt is generally made to reach the irregular additions in other ways . A further difficulty arises as to whether income is to in- clude only money ...
Page 25
... taxable capacity . § 7. Exemption from Taxation The other phase of deviation from an exactly identical treatment of incomes has reference not to the nature but to the amount of the income . This problem assumes two forms , either that ...
... taxable capacity . § 7. Exemption from Taxation The other phase of deviation from an exactly identical treatment of incomes has reference not to the nature but to the amount of the income . This problem assumes two forms , either that ...
Page 30
... taxation in the ordinarily accepted signification means the same rate on all quantities of the thing taxed ; graduated taxation may mean that the rate either decreases or increases as the amount of property or income increases . When ...
... taxation in the ordinarily accepted signification means the same rate on all quantities of the thing taxed ; graduated taxation may mean that the rate either decreases or increases as the amount of property or income increases . When ...
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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.