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The Income Tax and the Progressive Era
This book, first published in 1985, investigates the enactment of the federal income tax as a case study of an important Progressive Era reform. It was a critical issue that likely …
The Incidence of Income Taxes
In this book, first published in 1939, an analysis is given of the incidence both of partial income taxes, that is of income taxes which are levied on the incomes arising from …
The Macroeconomic Effects of War Finance in the United States
This book, first published in 1998, presents a quantitative investigation of the macroeconomic effects of different fiscal and monetary policies that have been used to finance wars …
Taxation in Centrally Planned Economies
Economists studying comparative economic systems have generally neglected the important question of taxation in socialist countries. This is somewhat surprising since taxation …
The Impact of Tax Legislation on Corporate Income Security Planning for Retirees
This book, first published in 1991, explores the complexities of the relationship between acts of Congress and nine major US corporations regarding employer-sponsored retirement …
From Creditor to Debtor
This study, first published in 1994, examines an important issue, the repeal of the thirty percent withholding tax imposed by the US on interest payments to non-resident alien …
English Taxation, 1640-1799
This work, first published in 1913, deals with the causes which led to the imposition of the various taxes which were levied down to and including the first income tax act (1799). …
Taxing Personal Wealth
This book, first published in 1971, presents an analysis of the taxes levied on wealth or capital – death duties, annual wealth taxes and capital gains taxes. It provides a …
Taxation by Political Inertia
This book, first published in 1987, is a study of the political processes that underlie the determination of taxation – and much else – in the centuries-old government of Britain. …
Instead of the Dole
This book, first published in 1989, assesses the existing tax and benefit systems as being beyond repair, and examines the case for integration. Integrated tax/benefit systems …