The Theory and Practice of Modern Taxation

allowed amount of revenue applied assessed avoid Britain British burden capital gains cent chapter citizens Committee complaint Congress considered consumer corporation tax cost customs duties death duties debt deductions difficulty direct tax dividends earned income economists effect England estate tax evasion excess excess-profits tax excise taxes exemptions expenditures expenses fact Federal fiscal France French Germany gift tax gifts high rates income tax increase inheritance tax intangible property kinds of taxes large number less lessen levied losses luxury taxes manufacturers matter ment method National Government necessary net income obtained paid persons practice present principles of taxation produced profits tax provisions purpose raised real estate reason receipts received reduced reference repeal result revenue act sales or turnover sales tax small incomes stamp standard rate statute surtax tax collections tax on capital taxpayer tion Treasury turnover tax United wealthy