Page images
PDF
EPUB
[blocks in formation]

SUBMITTED IN PARTIAL FULFILMENT OF THE REQUIREMENTS

FOR THE DEGREE OF DOCTOR OF PHILOSOPHY

IN THE

FACULTY OF POLITICAL SCIENCE

COLUMBIA UNIVERSITY

NEW YORK

1921

Columbia Unio

et. 10-17-1922

PREFACE

BELIEVING that the fiscal aspects of state income taxes were in danger of being overlooked in the enthusiasm for progressive income taxation, the writer made a brief study of the yield and cost of these taxes early in 1920. The paper appeared as “ Fiscal Aspects of State Income Taxes ” in the American Economic Review for June, 1920. In the present study an attempt has been made to present more fully the facts which represent the financial standing of these taxes, together with a description of their background and of the manner in which they operate.

The writer wishes to acknowledge indebtedness to Mr. A. E. Holcomb of the National Tax Association for help ful suggestions and for permission to reprint the material in the appendices, to Mr. Nils P. Haugen, formerly chairman of the Wisconsin Tax Commission and to other state officials who have generously supplied information which was not available in published reports, and especially to Professor Edwin R. A. Seligman of Columbia University, under whose direction the study was carried on and whose constructive criticism made its accomplishment possible.

ALZADA COMSTOCK Mount HOLYOKE COLLEGE, JUNE 20, 1921.

5]

409023

« PreviousContinue »