Présentation de l'éditeur
Dg Excise Taxes Excise Taxes Will Continue to Fotm a Part of Fiscal Systems The United States Has Effective Machinery for Administering Excises The United States Did Not Use Excises Extensively Before the Civfl Waiv-T he Civil War Excises Have Been Permanently Retained Excise Taxes Have Important Places in Foreign Fiscal Systems Government Industries May Have Effect of Excise Taxes Capitation Taxes A re No longer Important in Fiscal Systems Business Taxes Have Been Extensively Developed in France and Prussia Business and License Taxes May Be Extended by American Fiscal A uthorities. CHAF nmXI. Pbopxbtt Taxes 290 Taxes on Property Have Developed from Early Times Democratic I deals Have Influenced the Tax System The Southern and Western States Present Centra Uzed Tax Systems Some Features of the Early Property Tax Do Not Now Exist Marked Variations Occur in the Assessment of Real Property Much Personal Property Is Not Assessed Difficulties A rise in Exempting Property from Taxation Evils of Double Taxation A rise with the Use of Personal Property Taxes The Proper Handling of Indebtedness Is Difficult The Personal Propo Tax Discriminates A mong Classes The Personal Property Tax Degrades the Morals of Citisens The General I oper Tax Is Intrenched in the United States. Cbaptbb XII. Pbofbbtt Tax Rbfobm 266 Constitutional Provisions Present Difficulties Attempts Have Been Made to Correct Real Estate Assessments Many Devices A re Used in Personal Property Assessments Classification of Property for Taxation Has Been Attempted I jimitations Have Been Placed upon Tax Rates and Borrowing Power The Separation of Sources of Revenue Has Been Advocated The Present Tendency Is to Centralize Fiscal Authority The State Tax Commission Presents the Best Example of Centralisation Taxation of Property Remains Unsatisfactory. tjitAT kTML Xin. I ncoms Taxbs 278 The Use of Income Tax
(Typographical errors above are due to OCR software and don't occur in the book.)
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