I. Point of view, basic assumption, and source of data, 15. — II. Determination of average corporation tax rate, 20. — III. Rate of individual income tax, 22; (a) six broad categories, 23; (b) size classification, 24; (c) representativeness of the average taxpayer, 24; (d) average total income of a class, 27; (e) rates of tax on total income, 27; (f) rates on corporate net income, 32. — IV. Certain policy implications, 35; (a) two factors causing inequity, 36; (6) exploitation of stockholders having low net incomes, 40; (c) complete cure of inequity, realized-income basis, 43; (d) the taxation of income not realized by stockholders, 47; (e) taxing stockholders as partners, 50; (f) partial cures of inequity, 53.

Preface Get access William Leonard Crum William Leonard Crum Cambridge, Mass. March, 1938 Search for other works by this author on: Oxford Academic Google Scholar The Quarterly Journal of Economics, Volume 52, Issue Supplement, May 1938, Pages 5–7, https://doi.org/10.1093/qje/52.Supplement.5 Published: 01 May 1938

Journal Article National Income, 1929–32 Get access W. L. Crum W. L. Crum Search for other works by this author on: Oxford Academic Google Scholar The Quarterly Journal of Economics, Volume 49, Issue 3, May 1935, Pages 508–517, https://doi.org/10.2307/1883867 Published: 01 May 1935

Journal Article Burns, Production Trends Get access W. L. Crum W. L. Crum Harvard University Search for other works by this author on: Oxford Academic Google Scholar The Quarterly Journal of Economics, Volume 48, Issue 4, August 1934, Pages 742–748, https://doi.org/10.2307/1883549 Published: 01 August 1934

Purposes of the investigation, 414. — Description of the data, 416. — Importance of the consolidated returns, 419. — Profit ratios: divisions, 433. — Profit ratios: manufacture groups, 439. — Rate of profit on gross sales, 443. — General conclusion, 445.