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Author: Edwin R. A. Seligman
Publisher: Forgotten Books
ISBN: 9781527963450
Category : Business & Economics
Languages : en
Pages : 446
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Book Description
The Shifting and Incidence of Taxation is a title authored by Edwin Seligman, a professor at Columbia University. This work is an examination of the effect of taxes on economic welfare. For as long as there have been taxes, there have been varying philosophies on how the system of taxation should be structured. The purpose of Edwin Seligman's The Shifting and Incidence of Taxation is to provide the reader with an overview of the various approaches to tax incidence and examine the impacts on the individual under different systems of taxation. The author has divided the work into two distinct parts. Part one examines the history of the doctrine of incidence, highlighting both early and more modern approaches to the topic. Part two provides the reader with a detailed analysis of incidence as commonly deployed, and includes a thorough examination of the various forms of taxes and overarching taxation principles. The book concludes with a section providing advice to legislators, as well as a bibliography. The Shifting and Incidence of Taxation is a thorough handling of its subject matter. The title attempts to walk the fine line between accessibility and accuracy, and is largely successful, making this a work that can be appreciated both by economists and those with little formal background in the theories of taxation. Having been published in the nineteenth century, this work is also valuable for the snapshot in time that it provides of the tax system in the late 1800s. Readers interested in theories of taxation will surely find The Shifting and Incidence of Taxation to be a compelling read. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Author: Edwin R. A. Seligman
Publisher: Forgotten Books
ISBN: 9781527963450
Category : Business & Economics
Languages : en
Pages : 446
Get Book Here
Book Description
The Shifting and Incidence of Taxation is a title authored by Edwin Seligman, a professor at Columbia University. This work is an examination of the effect of taxes on economic welfare. For as long as there have been taxes, there have been varying philosophies on how the system of taxation should be structured. The purpose of Edwin Seligman's The Shifting and Incidence of Taxation is to provide the reader with an overview of the various approaches to tax incidence and examine the impacts on the individual under different systems of taxation. The author has divided the work into two distinct parts. Part one examines the history of the doctrine of incidence, highlighting both early and more modern approaches to the topic. Part two provides the reader with a detailed analysis of incidence as commonly deployed, and includes a thorough examination of the various forms of taxes and overarching taxation principles. The book concludes with a section providing advice to legislators, as well as a bibliography. The Shifting and Incidence of Taxation is a thorough handling of its subject matter. The title attempts to walk the fine line between accessibility and accuracy, and is largely successful, making this a work that can be appreciated both by economists and those with little formal background in the theories of taxation. Having been published in the nineteenth century, this work is also valuable for the snapshot in time that it provides of the tax system in the late 1800s. Readers interested in theories of taxation will surely find The Shifting and Incidence of Taxation to be a compelling read. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Author: Benjamin Francis Conn Costelloe
Publisher: Forgotten Books
ISBN: 9780656195206
Category : Reference
Languages : en
Pages : 44
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Book Description
Excerpt from The Incidence of Taxation What we are concerned with in the main statement, and, above all, what we are concerned with at this moment in London, is the canon of equality. That on any theory of government immense sums must, year by year, be raised for the public treasury, Imperial and local, and that these can only come, in the end, out of the pockets of some of the members of the community, - this is the given fact. Who ought to pay the bill, and in what share and form, is the problem. That the distribution of the charge as between all the free subjects of the State should be based upon a rule of equality, is the axiom from which all men start. What is equality for the purposes of taxation is the crux. That the rule of Adam Smith is not sufficient, and is not, indeed, correct even so far'as it goes, has been practically admitted by later economists, although no one, I think, has taken the trouble to work out an adequate formula. I shall not pretend to do so tonight: but, by way of contribution to the discussion, I shall try to set out some at least of the conditions on which the discovery of the ultimate canon must depend. The development which the principle has taken is curious. The theory is suggested at least as early as the old Poor Law of Elizabeth, when the subjects were expected to contribute to the expenses of the State concerning pauperism according to their ability. I shall have to consider presently, when I pass to the question of local rates, how these words were interpreted at the time, and how oddly they changed their meaning afterwards. But the truth 18 that no one has yet devised any satisfactory measure of the ability of each citizen to bear the common burden. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Author: Edwin R. A. Seligman
Publisher: Forgotten Books
ISBN: 9780331163155
Category : Business & Economics
Languages : en
Pages : 192
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Book Description
Excerpt from On the Shifting and Incidence of TaxationFinally, we must not confound the incidence of taxation with the effect of taxation. A tax may have a great many effects. It may diminish indus try and impoverish individuals; it may in some cases stimulate production and enrich individuals; it may be an unmitigated curse to society; it may be a nec essary evil; it may be an unqualified boon to the community regarded as a whole. With none of these problems does the study Of incidence busy itself. All that we have to investigate is: On whom does the tax ultimately fall? When we once know this we can then proceed to the further discussion of the effects produced on the various classes or individuals by the pressure of taxation. The problem of incidence con cerns itself simply with the one question of fact, who really pays the tax? It does not pretend to unravel the final consequences of taxation. The Shifting is the process; the incidence is the result; the changes in the distribution Of wealth are the effect.The discussion of incidence thus depends entirely On the investigation of the Shiftings of taxation. The real problem before us is to ascertain the condition according to which a tax is Shifted onwards, back wards or not at all. Only when we understand why and how a tax is shifted, can we discover its actual incidence.About the PublisherForgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.comThis book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Author: Roswell Magill
Publisher: Forgotten Books
ISBN: 9781528096874
Category :
Languages : en
Pages : 234
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Book Description
Excerpt from The Impact of Federal Taxes Common prudence might dictate the postponement Of any book Of this sort until the war is over, and we can view in retrospect the wisdom Of the changes in the federal tax system enacted to meet the needs Of this greatest emergency. A scholar could delay his judgments, but in this case a legis lator and a businessman cannot. Taxes must be collected and paid day after day. A decision in Congress even to main ta1n the status quo will have great repercussions. A'determi nation to lower an exemption here; to increase a rate there; to add this new Victory tax or that spendings tax to the sys tem affects vitally the family and business lives Of millions Of people. Expediency and gross revenues produced are poor guides to fairness in taxation, even in wartime. The government owes it to itself to encourage citizens to produce to maxi mum capacity.'a badly designed tax system, however much it may yield, can be a serious brake on incentive. Ours, with the best intentions, IS beginning to function as a brake today. Hence, it is certainly worth while to consider, as best we can, how a fairer and more adequate tax system may be con structed which will be as little harmful as possible to the economy we fight to preserve. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Author: Edwin R. A. Seligman
Publisher: Forgotten Books
ISBN: 9781330214251
Category : Business & Economics
Languages : en
Pages : 447
Get Book Here
Book Description
The Shifting and Incidence of Taxation is a title authored by Edwin Seligman, a professor at Columbia University. This work is an examination of the effect of taxes on economic welfare. For as long as there have been taxes, there have been varying philosophies on how the system of taxation should be structured. The purpose of Edwin Seligman's The Shifting and Incidence of Taxation is to provide the reader with an overview of the various approaches to tax incidence and examine the impacts on the individual under different systems of taxation. The author has divided the work into two distinct parts. Part one examines the history of the doctrine of incidence, highlighting both early and more modern approaches to the topic. Part two provides the reader with a detailed analysis of incidence as commonly deployed, and includes a thorough examination of the various forms of taxes and overarching taxation principles. The book concludes with a section providing advice to legislators, as well as a bibliography. The Shifting and Incidence of Taxation is a thorough handling of its subject matter. The title attempts to walk the fine line between accessibility and accuracy, and is largely successful, making this a work that can be appreciated both by economists and those with little formal background in the theories of taxation. Having been published in the nineteenth century, this work is also valuable for the snapshot in time that it provides of the tax system in the late 1800s. Readers interested in theories of taxation will surely find The Shifting and Incidence of Taxation to be a compelling read. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Author: Edwin R. A. Seligman
Publisher: Forgotten Books
ISBN: 9780265405352
Category : Business & Economics
Languages : en
Pages : 344
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Book Description
Excerpt from Progressive Taxation in Theory and Practice Finally, a third method is possible. The tax rate may increase up to a certain amount, but remain con stant beyond that fixed point. There may be progression up to a definite limit. And proportion thereafter. The usual term for this is degressive taxation.8 The propor tional rate is regarded as the normal One, but On all sums counted downward below this limit the tax rate gradually diminishes. Degressive taxation is also graduated taxa tion, and one Of its most common forms. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Author: William Schooling
Publisher: Forgotten Books
ISBN: 9780365443162
Category : Business & Economics
Languages : en
Pages : 20
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Book Description
Excerpt from The Assessment of Income Tax The Income-tax Regulations in the Finance Bill of 1909 are of an exceedingly complicated character. They involve four different rates of tax, five different amounts of abatement, eleven sudden jumps in the rate of tax payable, and the method adopted is such as to call for a rearrangement of the whole system in the event of the income-tax being raised or lowered in the future. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Author: Tom Hood
Publisher:
ISBN: 9781330867051
Category :
Languages : en
Pages : 298
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Book Description
Excerpt from Rates and Taxes, and How They Were Collected With regard to the choice of title, they are lead to imagine, even from their own modest experiences, that "Rates and Taxes" are, alas! things that come home to every man. The writer of these lines, looking back to the introduction of "The Bunch of Keys," finds it there said that "this Christmas volume is the growth of friendly communion, of pleasant chats of an evening, of fellowship of taste and feeling." He is very grateful to know that those words may be prefixed to this volume also. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Author: David Ames Wells
Publisher: Forgotten Books
ISBN: 9781331451990
Category : Political Science
Languages : en
Pages : 662
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Book Description
Excerpt from The Theory and Practice of Taxation The great, the unanswerable argument in favour of uni versal suffrage is, not that it insures a better or purer govern ment, but that all must be contented with a government in which all have an equal voice. If it be deficient in this particular, if it fail to protect the poor against the oppression of the rich, or the rich against a destruction of their property by the poor, it is pro tanto a failure, and another method of representation should be adopted. - Address of Justice Brown. United States Supreme Court, before the Law Department of Yale University, J uly, 1895. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Author: Henry M. Powell
Publisher: Forgotten Books
ISBN: 9780656353453
Category : Reference
Languages : en
Pages : 702
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Book Description
Excerpt from Taxation of Corporations and Personal Income in New York In June, 1918, the author in his preface to The New York Franchise Tax on Manufacturing and Mercantile Corporations, made the statement in calling attention to the adoption by the states of the federal plan of income taxation, that we may there fore look forward to the extension of the principle of net income taxation as a permanent feature of our state revenue system. At that time, there had been in successful operation for more than a year, in the State of New York, the act taxing manufacturing and mercantile corporations on net income based on their return to the United States Treasury Department. This law has now been ex tended by the New York Legislature of 1919 so as to apply to all business corporations, including personal service corporations, and the rate has been increased from three to four and one-half per cent. The same Legislature acting upon the recommendations of the Joint Legislative Committee on Taxation, headed by Senator Fred erick M. Davenport and Assemblyman Franklin W. Judson, passed a law taxing personal incomes modeled on the federal plan (article 16 of the Tax Law), which, together with Articles 9 and 9a gov erning the taxation of public service corporations, banks, insurance companies and business corporations, forms the subject of the pres ent volume. Parts I, II and III cover the taxation of corporations and the remedy by certiorari. Part IV treats of the tax on per sonal incomes. These subjects may not appear at first glance to be closely related, and yet, the general scheme of both New York acts is taken from the federal income tax laws. In their state administration they are closely allied by reason of the fact that the common remedy of certiorari is applied generally to the cor poration taxes as well as to the personal income tax. So, too, in their method of collection, they are similar. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
