State Taxation of Personal IncomesExpands on the author's paper titled "Fiscal Aspects of State Income Taxes," which appeared in the American Economic Review for June, 1920, along with a description of the background of these taxes. |
From inside the book
Results 1-5 of 28
Page 30
... tax . Experience has proved that local administra- tion of the tax cannot work well . The state tax com- mission or commissioner is the proper agent to adminster the tax . Eighth , the personal income tax should be collected from ...
... tax . Experience has proved that local administra- tion of the tax cannot work well . The state tax com- mission or commissioner is the proper agent to adminster the tax . Eighth , the personal income tax should be collected from ...
Page 67
... of the nineteenth century the tax situa- 1 Massachusetts Tax Commissioner , Report , 1917 , p . 5 . tion in Massachusetts became serious.1 The general pro- perty tax 671 67 CHAPTER IV THE MASSACHUSETTS INCOME The earlier taxation of ...
... of the nineteenth century the tax situa- 1 Massachusetts Tax Commissioner , Report , 1917 , p . 5 . tion in Massachusetts became serious.1 The general pro- perty tax 671 67 CHAPTER IV THE MASSACHUSETTS INCOME The earlier taxation of ...
Page 72
... tax commissioner and by various organizations representing special interests . In 1914 a constitutional amendment permitting the levy of a proportional income tax but not containing a requirement that property taxed upon its income must ...
... tax commissioner and by various organizations representing special interests . In 1914 a constitutional amendment permitting the levy of a proportional income tax but not containing a requirement that property taxed upon its income must ...
Page 74
... tax is called an excise tax on net income . Massachusetts followed the example of the only state which up to 1916 had made a financial success of an in- come tax law , -Wisconsin - and centralized the admin- istration . The tax commissioner ...
... tax is called an excise tax on net income . Massachusetts followed the example of the only state which up to 1916 had made a financial success of an in- come tax law , -Wisconsin - and centralized the admin- istration . The tax commissioner ...
Page 76
... commissioner of education , and early in 1921 a movement for a distribution of an additional $ 3,000,000 of the proceeds of the income tax was gathering strength in Massachusetts . The movement was opposed by residents of Boston on the ...
... commissioner of education , and early in 1921 a movement for a distribution of an additional $ 3,000,000 of the proceeds of the income tax was gathering strength in Massachusetts . The movement was opposed by residents of Boston on the ...
Other editions - View all
Common terms and phrases
administration adopted allowed amendment assessment bill Carolina Committee on Model comptroller deductions distribution dividends double taxation earned excess exemptions federal income tax federal law federal tax fiduciary fiscal follows funds gross income imposed income derived income tax law income taxation incomes of non-residents increase individual incomes intangible Laws of Massachusetts legislation levied ment method Mexico Mississippi model personal Model Taxation National Tax Association net income North Carolina North Dakota offset Oklahoma one-half operation payment personal income tax personal property tax present proceeds progressive tax provision question rates of taxation real estate recommendations repeal Report result salaries Seligman sonal Statistics of Income tax commissioner tax receipts tax system taxable income taxation of incomes taxation of non-residents taxation of personal taxes paid taxpayer three per cent tion unearned income Virginia Wisconsin income tax yield York income tax