University of California Publications in Economics Volume 4

University of California Publications in Economics Volume 4

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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. 1913 edition. Excerpt: ...taxes upon incomes. ' '1" "The income tax as established, and so far as yet used, is a veritable toy.... The mere toy character would not be an indictment of the sincerity of its establishment, if there were any evidence of an intention to use it for the purpose of elasticity. But on the very first occasion for such a use, the recent so-called war taxes, the government turns. not to the income tax, but to new and burdensome internal revenue taxes/"'" 7. The place of the inherita/nee ta.z: .--No adequate appreciation of the significance of inheritance taxes, and of the rapidly growing demand for increased assessment in that direction, is possible without due regard to the part played by a state religion as an economic factor. According to the religious census taken by the federal government in 1906 the total numbers of every conceivable denomination which could by any means be classed as religious only amounted to thirty-eight per centi" of the population. Add to this the fact that in this country only, of all civilized peoples, there has never been a state religion, and it becomes easy to understand how so important a factor has been consistently disregarded. 114 E. R. A. Seligman, "The Next Step in Tax Reform," Proc. Nat. Tax Assoc., 1915, pp. 136, 138. 115 C. J. Bullock, op. ci1., Bull. Univ. Washington, no. 84, 1914, p. 258. 116Plehn, Government Finan('e, pp. 121, 122. But no nation can live alone, any more than an individual, and the white population of this commonwealth is entirely made up of persons inheriting the traditions and predispositions of peoples whose lives have never in all the ages been previously separated from the economic influences of a state religion. All state...show more

Product details

  • Paperback | 140 pages
  • 189 x 246 x 8mm | 263g
  • Rarebooksclub.com
  • United States
  • English
  • black & white illustrations
  • 1236822900
  • 9781236822901