Southwestern Political and Social Science Quarterly, Volume 2University of Texas Press, 1922 - Political science Includes section "Book reviews." |
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Page 4
... income , property or business . We pro- pose , in other words , nothing more than to ask the states to apply logically and consistently the prin- ciples that today underlie the greater part of their tax laws . By so doing , we are ...
... income , property or business . We pro- pose , in other words , nothing more than to ask the states to apply logically and consistently the prin- ciples that today underlie the greater part of their tax laws . By so doing , we are ...
Page 5
... income tax will reach every kind of taxable income , and will make it unnecessary to at- tempt to levy any tax upon intangible property , thus eliminating the most serious difficulty con- nected with property taxation . The property tax ...
... income tax will reach every kind of taxable income , and will make it unnecessary to at- tempt to levy any tax upon intangible property , thus eliminating the most serious difficulty con- nected with property taxation . The property tax ...
Page 6
... income tax upon invest- ments yielding 5 per cent ; but it would raise difficult con- stitutional questions , and would certainly not lead us " along the line of least resistance . " So the committee moved on to the third form - a pre ...
... income tax upon invest- ments yielding 5 per cent ; but it would raise difficult con- stitutional questions , and would certainly not lead us " along the line of least resistance . " So the committee moved on to the third form - a pre ...
Page 7
fore an unjust distribution of this tax ; ( 3 ) that the income tax should be levied upon the " net income " defined as a good accountant would determine it ; ( 4 ) that the smaller incomes should be exempted , the exemptions running ...
fore an unjust distribution of this tax ; ( 3 ) that the income tax should be levied upon the " net income " defined as a good accountant would determine it ; ( 4 ) that the smaller incomes should be exempted , the exemptions running ...
Page 8
... income tax which we have already recommended will reach income from intangible property fully and fairly at the only place where it can be taxed without running the risk of unjust double taxation , that is , at the domicile of the ...
... income tax which we have already recommended will reach income from intangible property fully and fairly at the only place where it can be taxed without running the risk of unjust double taxation , that is , at the domicile of the ...
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