The Origins of the American Income Tax

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Author :
Publisher : Syracuse University Press
ISBN 13 : 9780815630210
Total Pages : 236 pages
Book Rating : 4.6/5 (32 download)

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Book Synopsis The Origins of the American Income Tax by : Richard J. Joseph

Download or read book The Origins of the American Income Tax written by Richard J. Joseph and published by Syracuse University Press. This book was released on 2004-04-01 with total page 236 pages. Available in PDF, EPUB and Kindle. Book excerpt: Why do critics want to pull up the income tax by its roots? Why do we have an income tax altogether especially if its principles are no longer workable and the tax no longer serves its intended purpose? Or are the roots, in fact, still viable? This compelling book seeks answers to those questions in long-forgotten archives of tax history. Drawing on rare records from Congress, Richard J. Joseph demonstrates how the idea of relating taxes to individuals and businesses evolved during 1893-1895, leading in 1894 to enactment of the first American income tax legislation. That initial law, he notes, was intended to create a permanent and a fair "ability-to-pay" system. With an eye for detail Joseph explores ways in which it would serve as a model for future revenue. He explains how global and domestic changes have rendered it passe'. And he shows how much of that early lawdespite its swift demise in the case of Pollock v. The Farmers Loan & Trust Companyinforms our current federal taxation system.

History of Income Tax

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Author :
Publisher : Routledge
ISBN 13 : 1134561350
Total Pages : 305 pages
Book Rating : 4.1/5 (345 download)

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Book Synopsis History of Income Tax by : b.e.v Sabine

Download or read book History of Income Tax written by b.e.v Sabine and published by Routledge. This book was released on 2013-10-16 with total page 305 pages. Available in PDF, EPUB and Kindle. Book excerpt: This classic book tells the story of the development of Income Tax from its beginning in 1799 to the present day and relates it to the social, economic and political history of the period. There have been studies of Income Tax at various stages in its growth; studies of finance and taxation in general in which Income Tax has been closely concerned; studies too of some of the Chancellors of the Exchequer who have made significant contributions to the Income Tax system; but this is the first time an attempt has been made to encompass the whole 160 years or so of its life in one volume. And a fascinating story it is too when set in perspective. The author shows how Income Tax was introduced to finance the Napoleonic Wars, how it was revived by Peel to pay for Free Trade, and how it underwrote Victorian prosperity and confidence. He then describes its immense expansion through two World Wars to its present position as a dominant feature of British finance. This book was first published in 1966.

Federal Taxation in America

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Author :
Publisher : Cambridge University Press
ISBN 13 : 9780521545204
Total Pages : 308 pages
Book Rating : 4.5/5 (452 download)

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Book Synopsis Federal Taxation in America by : W. Elliot Brownlee

Download or read book Federal Taxation in America written by W. Elliot Brownlee and published by Cambridge University Press. This book was released on 2004-05-03 with total page 308 pages. Available in PDF, EPUB and Kindle. Book excerpt: This brief survey is a comprehensive historical overview of the US federal tax system.

Corporate Income Taxes under Pressure

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Author :
Publisher : International Monetary Fund
ISBN 13 : 1513511777
Total Pages : 388 pages
Book Rating : 4.5/5 (135 download)

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Book Synopsis Corporate Income Taxes under Pressure by : Ruud A. de Mooij

Download or read book Corporate Income Taxes under Pressure written by Ruud A. de Mooij and published by International Monetary Fund. This book was released on 2021-02-26 with total page 388 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.

Income Taxes 1862-1962

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Author :
Publisher :
ISBN 13 :
Total Pages : 54 pages
Book Rating : 4.3/5 ( download)

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Book Synopsis Income Taxes 1862-1962 by : United States. Internal Revenue Service

Download or read book Income Taxes 1862-1962 written by United States. Internal Revenue Service and published by . This book was released on 1963 with total page 54 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Interesting History of Income Tax

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Author :
Publisher : Amerisearch, Inc.
ISBN 13 : 9780975345504
Total Pages : 180 pages
Book Rating : 4.3/5 (455 download)

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Book Synopsis The Interesting History of Income Tax by : William J. Federer

Download or read book The Interesting History of Income Tax written by William J. Federer and published by Amerisearch, Inc.. This book was released on 2004 with total page 180 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Interesting History of Income Tax William J. Federer "The only things certain are death and taxes" - Benjamin Franklin Yet few know America's interesting history of Income Tax, such as: *1787 - U.S. Constitution prohibited a "direct" Federal tax *1862 - "Revenue Tax" on incomes went into effect to finance the Union during the Civil War *1895 - Supreme Court made Income Tax unconstitutional *Woodrow Wilson thought tariffs on imports caused wars, so he worked to replace them with an Income Tax. *1913 - Income Tax was only a 1% tax on the top 1% richest people in America. *1943 - Paycheck Withholding began as an emergency effort to get funds to finance WWII. John F. Kennedy - "Lower rates of taxation will stimulate economic activity and so raise the levels of personal and corporate income as to yield within a few years an increased flow of revenues to the Federal Government." (Annual Budget Message, Jan. 17, 1963) Thomas Jefferson - "It is an encouragement to proceed as we have begun in substituting economy for taxation" (2nd Annual Message, 1802) (176 pages, includes pictures)

The Income Tax

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Author :
Publisher :
ISBN 13 :
Total Pages : 736 pages
Book Rating : 4.X/5 ( download)

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Book Synopsis The Income Tax by : Edwin Robert Anderson Seligman

Download or read book The Income Tax written by Edwin Robert Anderson Seligman and published by . This book was released on 1911 with total page 736 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The United States Federal Internal Tax History from 1861 to 1871

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Publisher :
ISBN 13 :
Total Pages : 404 pages
Book Rating : 4.:/5 (2 download)

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Book Synopsis The United States Federal Internal Tax History from 1861 to 1871 by : Harry Edwin Smith

Download or read book The United States Federal Internal Tax History from 1861 to 1871 written by Harry Edwin Smith and published by . This book was released on 1914 with total page 404 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Seidman's Legislative History of Federal Income Tax Laws, 1938-1861

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Author :
Publisher : The Lawbook Exchange, Ltd.
ISBN 13 : 1584773367
Total Pages : 1194 pages
Book Rating : 4.5/5 (847 download)

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Book Synopsis Seidman's Legislative History of Federal Income Tax Laws, 1938-1861 by : J. S. Seidman

Download or read book Seidman's Legislative History of Federal Income Tax Laws, 1938-1861 written by J. S. Seidman and published by The Lawbook Exchange, Ltd.. This book was released on 2003 with total page 1194 pages. Available in PDF, EPUB and Kindle. Book excerpt: This legislative history of the course of federal income tax laws as they have proceeded through Congress will be useful to those arguing or ruling on tax cases.

The Income Tax

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Publisher :
ISBN 13 :
Total Pages : 748 pages
Book Rating : 4.:/5 (334 download)

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Book Synopsis The Income Tax by : Edwin Robert Anderson Seligman

Download or read book The Income Tax written by Edwin Robert Anderson Seligman and published by . This book was released on 1911 with total page 748 pages. Available in PDF, EPUB and Kindle. Book excerpt:

A History of Income Tax

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Author :
Publisher :
ISBN 13 :
Total Pages : 288 pages
Book Rating : 4.:/5 (532 download)

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Book Synopsis A History of Income Tax by : Basil Ernest Vyvyan Sabine

Download or read book A History of Income Tax written by Basil Ernest Vyvyan Sabine and published by . This book was released on 1966 with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Seidman's Legislative History of Federal Income and Excess Profits Tax Laws, 1953-1939

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Author :
Publisher : The Lawbook Exchange, Ltd.
ISBN 13 : 1584773359
Total Pages : 972 pages
Book Rating : 4.5/5 (847 download)

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Book Synopsis Seidman's Legislative History of Federal Income and Excess Profits Tax Laws, 1953-1939 by : Jacob Stewart Seidman

Download or read book Seidman's Legislative History of Federal Income and Excess Profits Tax Laws, 1953-1939 written by Jacob Stewart Seidman and published by The Lawbook Exchange, Ltd.. This book was released on 2003 with total page 972 pages. Available in PDF, EPUB and Kindle. Book excerpt:

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

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Author :
Publisher : New York : Macmillan Company
ISBN 13 :
Total Pages : 711 pages
Book Rating : 4.:/5 (458 download)

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Book Synopsis The Income Tax : a Study of the History, Theory and Practice of Income Taxation at Home and Abroad by : Edwin Robert Anderson Seligman

Download or read book The Income Tax : a Study of the History, Theory and Practice of Income Taxation at Home and Abroad written by Edwin Robert Anderson Seligman and published by New York : Macmillan Company. This book was released on 1911 with total page 711 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Taxing the Rich

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Publisher : Princeton University Press
ISBN 13 : 0691178291
Total Pages : 282 pages
Book Rating : 4.6/5 (911 download)

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Book Synopsis Taxing the Rich by : Kenneth Scheve

Download or read book Taxing the Rich written by Kenneth Scheve and published by Princeton University Press. This book was released on 2017-11-07 with total page 282 pages. Available in PDF, EPUB and Kindle. Book excerpt: A groundbreaking history of why governments do—and don't—tax the rich In today's social climate of acknowledged and growing inequality, why are there not greater efforts to tax the rich? In this wide-ranging and provocative book, Kenneth Scheve and David Stasavage ask when and why countries tax their wealthiest citizens—and their answers may surprise you. Taxing the Rich draws on unparalleled evidence from twenty countries over the last two centuries to provide the broadest and most in-depth history of progressive taxation available. Scheve and Stasavage explore the intellectual and political debates surrounding the taxation of the wealthy while also providing the most detailed examination to date of when taxes have been levied against the rich and when they haven't. Fairness in debates about taxing the rich has depended on different views of what it means to treat people as equals and whether taxing the rich advances or undermines this norm. Scheve and Stasavage argue that governments don't tax the rich just because inequality is high or rising—they do it when people believe that such taxes compensate for the state unfairly privileging the wealthy. Progressive taxation saw its heyday in the twentieth century, when compensatory arguments for taxing the rich focused on unequal sacrifice in mass warfare. Today, as technology gives rise to wars of more limited mobilization, such arguments are no longer persuasive. Taxing the Rich shows how the future of tax reform will depend on whether political and economic conditions allow for new compensatory arguments to be made.

Federal Taxation in America

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Publisher : Cambridge University Press
ISBN 13 : 9780521565868
Total Pages : 212 pages
Book Rating : 4.5/5 (658 download)

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Book Synopsis Federal Taxation in America by : W. Elliot Brownlee

Download or read book Federal Taxation in America written by W. Elliot Brownlee and published by Cambridge University Press. This book was released on 1996-03-29 with total page 212 pages. Available in PDF, EPUB and Kindle. Book excerpt: Authoritative and readable, this book is the first historical overview of US federal tax systems published since 1967. Its coverage extends from the ratification of the Constitution to the present day. Brownlee describes the five principal stages of federal taxation in relation to the crises that led to their adoption - the formation of the republic, the Civil War, World War I, the Great Depression, and World War II - and discusses the significant modification during the Reagan presidency of the last stage. Brownlee also addresses the proposals made since the fall of 1994 congressional elections under the 'Contract with America' and competing schemes, and he assesses today's conditions for a tax revolution in the light of the national emergencies that have produced revolutions in the past. While focusing on federal policy, Brownlee also attends to the related history of state and local taxation.

Taxation History, Theory, Law and Administration

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Author :
Publisher : Springer Nature
ISBN 13 : 3030682145
Total Pages : 507 pages
Book Rating : 4.0/5 (36 download)

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Book Synopsis Taxation History, Theory, Law and Administration by : Parthasarathi Shome

Download or read book Taxation History, Theory, Law and Administration written by Parthasarathi Shome and published by Springer Nature. This book was released on 2021-04-09 with total page 507 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax practitioners are unfamiliar with tax theory. Tax economists remain unfamiliar with tax law and tax administration. Most textbooks relate mainly to the US, UK or European experiences. Students in emerging economies remain unfamiliar with their own taxation history. This textbook fills those gaps. It covers the concept of taxes in regards to their rationale, principles, design, and common errors. It addresses distortions in consumer choices and production decisions caused by tax and redressals. The main principles of taxation—efficiency, equity, stabilization, revenue productivity, administrative feasibility, international neutrality—are presented and discussed. The efficiency principle requires the minimisation of distortions in the market caused by tax. Equity in taxation is another principle that is maintained through progressivity in the tax structure. Similarly, other principles have their own ramifications that are also addressed. A country’s constitutional specification of tax assignment to different levels of government—central, state, municipal—are elaborated. The UK is more centralised than the US and India. India has amended its constitution to introduce a goods and services tax (GST) covering both central and state governments. Drafting of tax law is crucial for clarity and this aspect is addressed. Furthermore, the author illustrates different types of taxes such as individual income tax, corporate income tax, wealth tax, retail sales/value added/goods and services tax, selective excises, property tax, minimum taxes such as the minimum alternate tax (MAT), cash-flow tax, financial transactions tax, fringe benefits tax, customs duties and export taxes, environment tax and global carbon tax, and user charges. An emerging concern regarding the inadequacy of international taxation of multinational corporations is covered in some detail. Structural aspects of tax administration are given particular attention.

Studies in the History of Tax Law, Volume 1

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Author :
Publisher : Hart Publishing
ISBN 13 : 1841134732
Total Pages : 432 pages
Book Rating : 4.8/5 (411 download)

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Book Synopsis Studies in the History of Tax Law, Volume 1 by : John Tiley

Download or read book Studies in the History of Tax Law, Volume 1 written by John Tiley and published by Hart Publishing. This book was released on 2004-05 with total page 432 pages. Available in PDF, EPUB and Kindle. Book excerpt: This work contains the full text of the papers given at the first Tax Law History Conference in Cambridge in September 2002 and organised by the Cambridge Law Facultys Centre for Tax Law. The papers ranged widely from the time of King John to the 20th century,from Tudor Englands Statute of Wills to the American taxes on slaves, from Hong Kong, Australia and Israel. The sources ranged from the Public Record office to the bowels of Somerset House. The topics ranged from the tax base through tax administration to tax policy making as well as providing detailed accounts of the UKs remittance basis of taxation and the Excess Profits Duty of the First World War. All students of tax law and tax history will want to read these papers by an international team of leading scholars in tax law and history.