Author : W. Elliot Brownlee
Publisher : Cambridge University Press
Page : 308 pages
File Size : 28,73 MB
Release : 2004-05-03
Category : Business & Economics
ISBN : 9780521545204
This brief survey is a comprehensive historical overview of the US federal tax system.
Author : Robert E. Hall
Publisher : Hoover Press
Page : 245 pages
File Size : 37,36 MB
Release : 2013-09-01
Category : Political Science
ISBN : 0817993134
This new and updated edition of The Flat Tax—called "the bible of the flat tax movement" by Forbes—explains what's wrong with our present tax system and offers a practical alternative. Hall and Rabushka set forth what many believe is the most fair, efficient, simple, and workable tax reform plan on the table: tax all income, once only, at a uniform rate of 19 percent.
Author : William J. Federer
Publisher : Amerisearch, Inc.
Page : 180 pages
File Size : 16,91 MB
Release : 2004
Category : Business & Economics
ISBN : 9780975345504
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)
Author : United States. Internal Revenue Service
Publisher :
Page : 56 pages
File Size : 40,79 MB
Release : 1963
Category : Government publications
ISBN :
Author : Harry Edwin Smith
Publisher :
Page : 406 pages
File Size : 48,24 MB
Release : 1914
Category : Internal revenue
ISBN :
Author : John Tiley
Publisher : Hart Publishing
Page : 432 pages
File Size : 27,9 MB
Release : 2004-05
Category : Law
ISBN : 1841134732
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.
Author : Ruud A. de Mooij
Publisher : International Monetary Fund
Page : 388 pages
File Size : 27,38 MB
Release : 2021-02-26
Category : Business & Economics
ISBN : 1513511777
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.
Author : Edwin Robert Anderson Seligman
Publisher :
Page : 748 pages
File Size : 34,50 MB
Release : 1911
Category : Income tax
ISBN :
Author : W. Elliot Brownlee
Publisher : Cambridge University Press
Page : 212 pages
File Size : 46,53 MB
Release : 1996-03-29
Category : Business & Economics
ISBN : 9780521565868
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.
Author : Basil Ernest Vyvyan Sabine
Publisher :
Page : 288 pages
File Size : 15,46 MB
Release : 1966
Category : Income tax
ISBN :
