The Income Tax: A Study of the History, Theory and Practice of Income Taxation at Home and Abroad |
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Page 10
... tion , we shall be able to comprehend how it was that slowly but surely property came to be regarded as a less and less satisfactory form of taxation , and we shall not be surprised to learn that it was gradually replaced by other tests ...
... tion , we shall be able to comprehend how it was that slowly but surely property came to be regarded as a less and less satisfactory form of taxation , and we shall not be surprised to learn that it was gradually replaced by other tests ...
Page 12
... tion which inevitably results in undue burdens on the less fortunate members of society was destined to become unpop- ular and to pass away . Expenditure becomes an unsatisfac- tory test of ability to pay , not only because it puts a ...
... tion which inevitably results in undue burdens on the less fortunate members of society was destined to become unpop- ular and to pass away . Expenditure becomes an unsatisfac- tory test of ability to pay , not only because it puts a ...
Page 22
... tion . That taxes should be uniform implies that there should be an equality in the burdens of individuals . By this , how- ever , cannot of course be meant absolute numerical equality . Such equality would result in a poll tax , and we ...
... tion . That taxes should be uniform implies that there should be an equality in the burdens of individuals . By this , how- ever , cannot of course be meant absolute numerical equality . Such equality would result in a poll tax , and we ...
Page 23
... tion , have decided that uniformity does not require exactly identical treatment of the different kinds of property or busi- ness subject to taxation . A reasonable classification is almost universally held to be legitimate ; and a ...
... tion , have decided that uniformity does not require exactly identical treatment of the different kinds of property or busi- ness subject to taxation . A reasonable classification is almost universally held to be legitimate ; and a ...
Page 51
... tion or poll tax had become , according to the theory of the law at all events , an income tax . With the comparative failure of the capitation as a fiscal device , the government resorted to other attempts to secure a revenue from ...
... tion or poll tax had become , according to the theory of the law at all events , an income tax . With the comparative failure of the capitation as a fiscal device , the government resorted to other attempts to secure a revenue from ...
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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.