Personal Income Taxation: The Definition of Income as a Problem of Fiscal PolicyUniversity of Chicago Press, 1938 - 238 pages |
Table des matières
CHAPTER PAGE I INTRODUCTION | 1 |
THE DEFINITION OF INCOME | 41 |
OTHER DEFINITIONS AND THEIR LIMITATIONS | 59 |
9 autres sections non affichées
Autres éditions - Tout afficher
Personal Income Taxation: The Definition of Income as a Problem of Fiscal Policy Henry Calvert Simons Affichage d'extraits - 1938 |
Expressions et termes fréquents
according accumulation administrative argue argument assets avoidance basis bequests calculation capital gains cent chap considerations consumption corporation cost criticism deduction defined definition of income devices distribution dividends earnings economic Economics and Accountancy effects Einkommen Einkommenbegriff equitable evasion exemption federal Finanzwissenschaft fiscal Fisher gains and losses gift tax gifts gifts inter vivos Ibid income in kind income tax income taxation income-tax inequality inheritance interest investment involve Irving Fisher legislation levies marginal utility means measure ment merely monetary Moreover nomic personal income personal tax political Popitz position practice problem procedure production progression progressive taxation proposed question realization criterion regard relative respect revenue rules saving schaft Schanz scheme Schmoller simply Sixteenth Amendment social income sumption surely surtax tax avoidance tax base taxable income taxpayers tion tive Tübingen welfare economics writers yield

