The Origins of the American Income Tax: The Revenue Act of 1894 and its Aftermath

封面
Syracuse University Press, 2004年4月1日 - 224 頁
Why do critics want to pull up the income tax by its roots? Why do we have an income tax altogether especially if its principles are no longer workable and the tax no longer serves its intended purpose? Or are the roots, in fact, still viable? This compelling book seeks answers to those questions in long-forgotten archives of tax history. Drawing on rare records from Congress, Richard J. Joseph demonstrates how the idea of relating taxes to individuals and businesses evolved during 1893-1895, leading in 1894 to enactment of the first American income tax legislation. That initial law, he notes, was intended to create a permanent and a fair "ability-to-pay" system. With an eye for detail Joseph explores ways in which it would serve as a model for future revenue. He explains how global and domestic changes have rendered it passe'. And he shows how much of that early lawdespite its swift demise in the case of Pollock v. The Farmers Loan & Trust Companyinforms our current federal taxation system.
 

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內容

History and the Income Tax
1
A Nation in Transition
30
The Impetus to Change
47
The Legislative Process
61
What Is a Corporation?
76
The Rationale
89
Pollock
105
The Vitality of Ideas
118
Income Tax Provisions Act of August 28 1894
131
Pollock v Farmers Loan Trust Company 158 US 601 May 20 1895
143
Internal Revenue Form 365 Taxpayers Return for Assessment of Income Tax for 1894
158
Internal Revenue Form 366 Annual Return of Net Profits or Income of a Corporation
161
Notes
165
Bibliography
195
Index
201
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