Présentation de l'éditeur :
It is not the purpose of this book to discuss the question of income taxation from a theoretical standpoint ;but rather to collate the more important facts regarding methods and results of such taxation in various countries and to present them in such a manner that they will be useful and readily available to business men, legislators, students and others who may wish to study the subject from its practical side. The passage of the Corporation Tax Law, which is a form of income tax, the proposition to amend the Constitution so as to permit the levy of a Federal income tax, and the agitation in some states for local income taxes, have all contributed to awaken a special interest in this form of taxation. The last Federal income tax in the United States was repealed nearly forty years ago and the present generation has almost forgotten that such a tax ever formed an important part of our fiscal system. But recent events have brought this form of taxation into the foreground of public discussion and it becomes important to know what results have been attained by it in this and other countries. The subject is too large to be treated with any pretension of thorouierhness in a single volume and the constant necessity for condensation has given the book more of a statistical character than was originally intended. The facts which are presented have been gathered from a great variety of sources, many of which are books in foreign languages not readily accessible to the average reader. For the benefit of those who may desire to investigate the subject more thorouehly numerous references have been made in the notes to such authorities and sources of information as have been found most instructive and helpful. Milwaukee, November 10. 1010.
(Typographical errors above are due to OCR software and don't occur in the book.)
About the Publisher
Forgotten Books is a publisher of historical writings, such as: Philosop
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- ÉditeurWentworth Press
- Date d'édition2016
- ISBN 10 1374128643
- ISBN 13 9781374128644
- ReliureRelié
- Nombre de pages370