The Theory and Practice of Modern TaxationCommerce clearing house,Incorporated, Loose leaf service division of the Corporation trust Company, 1933 - 266 pagina's |
Inhoudsopgave
II | 7 |
THE PRINCIPLES OF TAXATION | 17 |
TYPICAL TAXES IN RELATION TO THE INCIDENCE | 29 |
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ability to pay adopted amount of revenue amount of taxes applied assessed assessors avoid Britain burden capital gains capital levy cent chapter citizens collected Committee Congress considerable considered constitutional consumer corporation corporation tax death duties deductions depression difficulties direct tax economists effect enforced England estate tax evade evasion excess profit excess-profits tax excise taxes exemptions expenditures expenses extent fact farm Federal Government France French gift tax high rates imposed income tax incomes and profits increase inheritance tax intangible property large number legislature losses luxury taxes manufacturers matter ment method necessary owner paid personal property practical present principles of taxation produced profit tax provision raising real estate reason received reduced reference repealed result revenue act sales or turnover sales tax statute system of taxation tax on intangible tax on real taxable taxpayer thereof tion Treasury turnover tax United wealthy