State Taxation of Personal IncomesColumbia University, 1921 - 247 pages Expands on the author's paper titled "Fiscal Aspects of State Income Taxes," which appeared in the American Economic Review for June, 1920, along with a description of the background of these taxes. |
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administration adopted allowed amendment assessment bill Carolina Committee on Model comptroller deductions distribution dividends double taxation earned excess exemptions federal income tax federal law federal tax fiduciary fiscal follows funds gross income imposed income derived income tax law income taxation incomes of non-residents increase individual incomes intangible Laws of Massachusetts legislation levied ment method Mexico Mississippi model personal Model Taxation National Tax Association net income North Carolina North Dakota offset Oklahoma one-half operation payment personal income tax personal property tax present proceeds progressive tax provision question rates of taxation real estate recommendations repeal Report result salaries Seligman sonal Statistics of Income tax commissioner tax receipts tax system taxable income taxation of incomes taxation of non-residents taxation of personal taxes paid taxpayer three per cent tion unearned income Virginia Wisconsin income tax yield York income tax