The Bulletin of the National Tax Association Volume 1

The Bulletin of the National Tax Association Volume 1

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This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1916 edition. Excerpt: ...and criticism between assessors and tax officials, to make known proposed changes of policy--in short, to educate tax officials and the public not only in the better enforcement of existing law, but in the best method of improving the laws we now have. The first number, which is published by the state tax department, Albany, New York, is devoted to questions submitted by assessors at the recent state conference. We quote below some of the more interesting, perhaps debatable, questions and answers: (e) Reductions for earned incomes (not exceeding 2,000). (f) Charities, hospitals, schools, etc. The principal grounds upon which refunds are claimed are shown by the following classifications of the applications: No. 0/ A pplicatians. Exemptions, small incomes, dividends, ground rents, etc................. 414,158 Abatements proper................. 134,522 Life-insurance premiums............ 24,942 Appeals from assessments.......... 23,426 Charities.......................... 14,943 Foreign dividends to non-residents.... 6,408 Other grounds..................... 40,409 Total applications............ 658,808 The above statistics are perhaps sufficient to illustrate the fallacy of attempting to collect taxes at the source under any system which involves the progressive principle. The sharply progressive rates which have recently become a feature of the English law are likely to render the plan of "collection at the source" still more expensive and burdensome and the total abandonment of this method of collection is now being seriously considered. " Q. If a company which needs more land offers $51,000 for adjoining property and is re fused, should the adjoining property be assessed according to such offer when the assessor...show more

Product details

  • Paperback | 106 pages
  • 189 x 246 x 6mm | 204g
  • Rarebooksclub.com
  • United States
  • English
  • black & white illustrations
  • 1236958063
  • 9781236958068