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The Income Tax: A Study of the History, Theory, and Practice of Income Taxation at Home and Abroad Edwin Robert Anderson Seligman 2nd edition
The Income Tax: A Study of the History, Theory, and Practice of Income Taxation at Home and Abroad
Edwin Robert Anderson Seligman
Originally published: New York: The Macmillan Company, 1914. xi, 743 pp. Reprint of the second edition, which includes a new chapter on the income tax of 1913. Seligman argues persuasively that graduated income taxes distribute the burden of taxation with greater justice than other systems. After he sets out the fundamental problem of the concept of income taxation, Seligman enhances his theoretical argument with a historical examination of income taxes in Europe and the United States. With a useful index and a thorough bibliography.
764 pages, Illustrations, black and white
| Media | Books Hardcover Book (Book with hard spine and cover) |
| Released | May 10, 2011 |
| ISBN13 | 9781584773856 |
| Publishers | Lawbook Exchange, Ltd. |
| Pages | 764 |
| Dimensions | 152 × 229 × 46 mm · 1.28 kg |
| Language | English |
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