The Origins of the American Income Tax 在线电子书 pdf 下载 txt下载 epub 下载 mobi 下载 2024

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Richard J. Joseph 作者

Syracuse Univ Pr (Sd)

译者

2004-4 出版日期

205 页数

USD 45.00 价格

Hardcover

丛书系列

9780815630210 图书编码

The Origins of the American Income Tax 在线电子书图书标签: history 美国外交

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发表于2024-10-05

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The Origins of the American Income Tax 在线电子书 epub 下载 mobi 下载 pdf 下载 txt 下载 2024

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The Origins of the American Income Tax 在线电子书 pdf 下载 txt下载 epub 下载 mobi 在线电子书下载

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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 law--despite its swift demise in the case of Pollock v. The Farmers Loan and Trust Company--informs our current federal taxation system. A lively written text makes this volume accessible to both lay person and tax scholar. Its stories of corporate taxation, rarely if ever divulged before, are highly relevant today.

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