The Income Tax: A Study of the History, Theory, and Practice of Income Taxation at Home and Abroad

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The Lawbook Exchange, Ltd., 2004 - Business & Economics - 743 pages
Originally published: New York: The Macmillan Company, 1914. xi, 743 pp. Reprint of the second edition, which includes a new chapter on the income tax of 1913. Seligman argues persuasively that graduated income taxes distribute the burden of taxation with greater justice than other systems. After he sets out the fundamental problem of the concept of income taxation, Seligman enhances his theoretical argument with a historical examination of income taxes in Europe and the United States. With a useful index and a thorough bibliography.

Edwin R.A. Seligman [1861-1939] was an eminent economist and authority on tax issues. He was admitted to the New York State bar in 1884 and in the same year received an appointment as lecturer in the political science department at Columbia University, where he later became a professor of political economy and finance. Seligman was a cofounder of the American Economic Association, serving as Its president from 1902-1904, and was later president of the National Tax Association (1913-1915). He served as an adviser to New York State and New York City tax commissions and acted as consultant to the League of Nations (1922-1923) and the government of Cuba in 1931. He was the editor in chief of the Encyclopedia of the Social Sciences and editor of the Columbia University series Studies in History, Economics and Public Law. He was the author of numerous titles on taxation and economics including The Shifting and Incidence of Taxation (1892; 3rd ed., 1910), Progressive Taxation in Theory and Practice (1894; 2nd ed. 1908), Economic Interpretation of History (1902; 2nd ed. 1907), Principles of Economics (1907), Studies in Public Finance (1925) and Essays in Economics (1925).

"Professor Seligman's advocacy of the income tax in the various papers which were incorporated in [this book] was an important factor in educating the American public to the point where the passage of the Sixteenth Amendment and of the law of 1913 was possible."
--5 Columbia Law Review (1915) 292

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Contents

I
3
II
6
III
10
IV
15
V
19
VI
22
VII
25
VIII
29
LVIII
345
LIX
352
LX
355
LXI
367
LXII
372
LXIII
377
LXIV
381
LXV
388

IX
34
X
41
XI
47
XII
57
XIII
65
XIV
72
XV
78
XVI
82
XVII
89
XVIII
101
XIX
106
XX
116
XXI
122
XXII
128
XXIII
136
XXIV
145
XXV
150
XXVI
155
XXVII
161
XXVIII
167
XXIX
172
XXX
179
XXXI
185
XXXII
192
XXXIII
196
XXXIV
202
XXXV
207
XXXVI
213
XXXVII
223
XXXVIII
230
XXXIX
236
XL
243
XLI
250
XLII
258
XLIII
261
XLIV
270
XLV
273
XLVI
278
XLVII
283
XLVIII
288
XLIX
293
L
300
LI
306
LII
310
LIII
315
LIV
321
LV
325
LVI
329
LVII
338
LXVI
399
LXVII
406
LXVIII
414
LXIX
419
LXX
428
LXXI
430
LXXII
435
LXXIII
440
LXXIV
449
LXXV
456
LXXVI
469
LXXVII
476
LXXVIII
482
LXXIX
493
LXXX
499
LXXXI
508
LXXXII
518
LXXXIII
522
LXXXIV
529
LXXXV
531
LXXXVI
535
LXXXVII
540
LXXXVIII
548
LXXXIX
555
XC
559
XCI
564
XCII
571
XCIII
576
XCIV
583
XCV
586
XCVI
590
XCVII
597
XCVIII
604
XCIX
615
C
621
CI
626
CII
631
CIII
642
CIV
658
CV
676
CVI
677
CVII
686
CVIII
692
CIX
699
CX
701
CXI
705
CXII
733
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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 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 434 - ... or from any profession, trade, employment, or vocation carried on in the United States or elsewhere, or from any other source whatever...
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 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 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 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 546 - Resolved, that each branch ought to possess the right of originating acts; that the national legislature ought to be empowered to enjoy the legislative rights vested in Congress by the Confederation, and moreover to legislate in all cases to which the separate states are incompetent or in which the harmony of the United States may be interrupted by the exercise of individual legislation...

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