Selected Articles on Current Problems in Taxation

ability to pay Adam Smith Adams administration adopted American amount annual applied apportionment assessed assessors average Bache basis capital cent citizens classes collected Committee commodities Congress consumption tax contribute corporations cost earnings economic Edwin R. A. enforced equally equitable excess profits tax exemption expenditure fact failure farmer form of taxation gross sales imposed income tax law income taxation increase indirect taxes individual inequalities inheritance tax intangible property Internal Revenue invested Kahn labor less Literary Digest manufacturer Massachusetts ment method National Tax Association net income operation paid payment personal income tax personal property tax personalty Philippines poll tax practical present principle proportion proposed real estate repeal result retail securities Seligman shifted South Carolina sumer surtaxes system of taxation tax burden tax commission tax system taxable taxpayer theory tion turnover sales tax turnover tax ultimate consumer United wealth Wisconsin yield York