INCOME TAX: A STUDY OF THE HISTORY, THEORY, AND PRACTICE OF INCOME TAXATION AT HOME AND ABROAD. SECOND EDITION
Item #: 6214
Published: Union; Lawbook Exchange, Ltd.; 2003.
Subjects: BUSINESS/ECONOMICS, TAXATION
Reprint of second edition, which includes a new chapter onthe income tax of 1913. Seligman, an eminent economist andauthority on tax issues, argued that graduated income taxesdistribute the burden of taxation with greater justice thanother systems. This was a persuasive idea. "In fact,Professor Seligman's advocacy of the income tax in thevarious papers which were incorporated in (this book) was animportant factor in educating the American Public to thepoint where the passage of the Sixteenth Amendment of thelaw of 1913 was possible": Columbia Law Review 15:292 citedin Marke, A Catalogue of the Law Collection at New YorkUniversity (1953) 852.Reprinted by The Lawbook Exchange, Ltd.Distributed by William S. Hein & Co., Inc.
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