Catalog

DOUBLE TAXATION IN THE UNITED STATES

Walker, Francis


Item #: 3685

Pages: 139p.
Published: Union; Lawbook Exchange, Ltd.; 2004.

Subjects: BUSINESS/ECONOMICS, POLITICAL SCIENCE, TAXATION

Double taxation occurs when two or more tax jurisdictionsoverlap, such that one source of income or profit is subjectto tax in each. This book analyzes problems raised bydouble taxation under the methods of direct taxationpracticed in the United States. It contains both a generalview of the law and its implementation and a summary ofsignificant laws and cases. Walker was a disciple of EdwinSeligman, the noted author of The General Property Tax, TheIncome Tax, "Are Stock Dividends Income" and other seminalworks on taxation. Reprinted from the series Studies inHistory, Economics and Public Law edited by Columbia'sDepartment of Political Science.Reprinted by Lawbook Exchange, Ltd.Distributed by William S. Hein & Co., Inc.

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