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

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The Lawbook Exchange, Ltd., 2004 - Business & Economics - 743 pages
Originally published: New York: The Macmillan Company, 1914. xi, 743 pp. Reprint of the second edition, which includes a new chapter on the income tax of 1913. Seligman argues persuasively that graduated income taxes distribute the burden of taxation with greater justice than other systems. After he sets out the fundamental problem of the concept of income taxation, Seligman enhances his theoretical argument with a historical examination of income taxes in Europe and the United States. With a useful index and a thorough bibliography.

Edwin R.A. Seligman [1861-1939] was an eminent economist and authority on tax issues. He was admitted to the New York State bar in 1884 and in the same year received an appointment as lecturer in the political science department at Columbia University, where he later became a professor of political economy and finance. Seligman was a cofounder of the American Economic Association, serving as Its president from 1902-1904, and was later president of the National Tax Association (1913-1915). He served as an adviser to New York State and New York City tax commissions and acted as consultant to the League of Nations (1922-1923) and the government of Cuba in 1931. He was the editor in chief of the Encyclopedia of the Social Sciences and editor of the Columbia University series Studies in History, Economics and Public Law. He was the author of numerous titles on taxation and economics including The Shifting and Incidence of Taxation (1892; 3rd ed., 1910), Progressive Taxation in Theory and Practice (1894; 2nd ed. 1908), Economic Interpretation of History (1902; 2nd ed. 1907), Principles of Economics (1907), Studies in Public Finance (1925) and Essays in Economics (1925).

"Professor Seligman's advocacy of the income tax in the various papers which were incorporated in [this book] was an important factor in educating the American public to the point where the passage of the Sixteenth Amendment and of the law of 1913 was possible."
--5 Columbia Law Review (1915) 292

 

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Contents

I
3
II
6
III
10
IV
15
V
19
VI
22
VII
25
VIII
29
LVIII
345
LIX
352
LX
355
LXI
367
LXII
372
LXIII
377
LXIV
381
LXV
388

IX
34
X
41
XI
47
XII
57
XIII
65
XIV
72
XV
78
XVI
82
XVII
89
XVIII
101
XIX
106
XX
116
XXI
122
XXII
128
XXIII
136
XXIV
145
XXV
150
XXVI
155
XXVII
161
XXVIII
167
XXIX
172
XXX
179
XXXI
185
XXXII
192
XXXIII
196
XXXIV
202
XXXV
207
XXXVI
213
XXXVII
223
XXXVIII
230
XXXIX
236
XL
243
XLI
250
XLII
258
XLIII
261
XLIV
270
XLV
273
XLVI
278
XLVII
283
XLVIII
288
XLIX
293
L
300
LI
306
LII
310
LIII
315
LIV
321
LV
325
LVI
329
LVII
338
LXVI
399
LXVII
406
LXVIII
414
LXIX
419
LXX
428
LXXI
430
LXXII
435
LXXIII
440
LXXIV
449
LXXV
456
LXXVI
469
LXXVII
476
LXXVIII
482
LXXIX
493
LXXX
499
LXXXI
508
LXXXII
518
LXXXIII
522
LXXXIV
529
LXXXV
531
LXXXVI
535
LXXXVII
540
LXXXVIII
548
LXXXIX
555
XC
559
XCI
564
XCII
571
XCIII
576
XCIV
583
XCV
586
XCVI
590
XCVII
597
XCVIII
604
XCIX
615
C
621
CI
626
CII
631
CIII
642
CIV
658
CV
676
CVI
677
CVII
686
CVIII
692
CIX
699
CX
701
CXI
705
CXII
733
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