Journal Article The Content of the Value Concept Get access Abbott Payson Usher Abbott Payson Usher Cornell University Search for other works by this author on: Oxford Academic Google Scholar The Quarterly Journal of Economics, Volume 31, Issue 4, August 1917, Pages 711–718, https://doi.org/10.2307/1884043 Published: 01 August 1917
I. The general property tax under the existing system, 142. — Franchise taxes, 146.—Taxes on banks and domestic life insurance companies, 147. — Tax on distilled spirits, 148. — Other taxes, 149. — Detailed examination of franchise and bank taxes, 151. — Methods of allocating franchise values of interstate corporations, 157. — County finances (Jefferson County), 159. — School district finances, 165. — City finances (Louisville), 168. — II. Recommendations of tax commissions of 1908–09, 1912–14, and 1916, 175. — Tax laws of 1917, 178. — Estimated yield of new taxes, 182. — Effect of changes upon municipal revenues, 184. — A general corporation tax proposed, 187. — Estimated revenue from this source, 190. — Effect upon municipalities of proposed changes, 195. — III. Conclusion, 201.
Some Considerations on Land Taxation J. R. Turner J. R. Turner New York University Search for other works by this author on: Oxford Academic Google Scholar The Quarterly Journal of Economics, Volume 31, Issue 2, February 1917, Pages 348–354, https://doi.org/10.2307/1883916 Published: 01 February 1917
I. Introductory: need of a program, 357. — II. Experience with loans and taxes during War of 1812, 359; Mexican War, 360; Civil War, 361; Spanish War, 364. Experience of Great Britain and Germany during the present war, 364. — III. Both loans and taxes should be resorted to, 366. — Suggestions concerning war taxation, 367. — Loans should not take the form of transferable certificates, 370. — Redeemable bonds, tempting to investors, desirable, 371. — IV. Need of remodelling the income tax, 373. — Resort to the method of information at the source, 374. — Difficulties arising from tax-exempt bonds, 376. — Desirability and feasibility of dispensing with them, 377. — Readjustment of rates of income tax, 378.
Journal Article Exhaustion of the Soil and the Theory of Rent Get access F. W. Taussig F. W. Taussig Harvard University Search for other works by this author on: Oxford Academic Google Scholar The Quarterly Journal of Economics, Volume 31, Issue 2, February 1917, Pages 345–348, https://doi.org/10.2307/1883915 Published: 01 February 1917
The old culture and the new, 500. — The two groups of products, 501. — European fiber culture, 504. — Modern flaxseed farming, 504.— Pulling and rippling fiber, 506. — Harvesting flaxseed, 507. — Preparing fiber; retting, scutching, 508. — Attempts to apply machinery to fiber production, 514. — Machinery applied to flaxseed farming, 519. — Migrations of the flaxseed crop, 521. — Attempts to establish fiber production in the United States, 523. — A comparison of productive agencies, 524. — The reasons for separate production of fiber and seed, 525. — The principle of comparative advantage, 526.
I. History of the act in Congress, 1. — II. Taxes proposed but discarded: supplement to income tax of 1916, 5; customs duties and consumption taxes, 6. — III. New Taxes: on transportation and communication, 6; new excises, 7. — Probable incidence of these excises, 9. — IV. Increased rates on liquors and tobacco, 10. — V. Increase of postal rates, 14; of inheritance tax rates, 15. — VI. Income tax rates, 16. — Exemption limit lowered, 19. — Special tax on corporations, 19. — Corporate surpluses, 23. — Stoppage at the source and information at the source, 25. — VII. Excess Profits Tax, 27. — House bill followed previous legislation, of March, 1917, 27. — Plan based on pre-war profits in the Senate, 29. — Compromise emerges from Conference Committee, 32. — Definition of "Capital, " 33. — Application to "excess" incomes of individuals, 34.
Introductory, 257. — I. The first period, 1904–07, 260. — Efforts to increase control, 260. — The open hearth works, 261. — Syndication of B-products, 262. — Agreements with foreign producers, 266. — II. The second period, 1907–12, 267.— Renewal problems, 268. — Works dealers, 270. — Allotments, 271. — Renewal, 272. — Changes and readjustments, 272. — Upper Silesian Syndicate, 274. — Relations with open hearth works, 274. — Combination in B-products, 275. — III. Third period. Extension of the syndicate, 1912–17, 276. — Chief difficulties, 276. — Removal of restrictions on B-products, 277. — The syndicate since 1912, 280. — Attempts to syndicate B-products, 282. — Influence of the war, 284. — IV. The price policy of the steel syndicate, 284. — Domestic prices, comparison, criticism, 284. — Export prices and export bounties, 286. — Relations of the syndicate with buyers, 287. — V. Influence of the steel syndicate upon the industry, 289. — Upon the profitableness of constituent enterprises, 290. — Allotments and sales, 290. — Growth of integration, 291. — Over-expansion, 291. — Conflict between integrated and non-integrated works, 293. — VI. The steel syndicate and middlemen, 299. — Organization of dealers under syndicate control, 300. — Advantages and disadvantages to dealers, 300. — VII. Conclusion. 303.
I. Introductory. Reasons why manufacturers employ intermediaries to reach jobbers, 571. — Distinguishing features of commission houses, manufacturers' agents, and brokers, 574. — II. Commission houses in the textile trades, 576. — III. Manufacturers' agents and purchasing agents in the hardware trade, 580. — IV. Manufacturers' agents in the grocery trade, 586. — V. Brokers in the grocery trade, 589: flour brokers, 591; canned goods brokers, 594; sugar brokers, 596; coffee brokers, 598. — Conclusion. 599.
Introduction: importance of coöperation in the early economic history of Utah, 461. — I. Associative enterprises in colonization, 463. — Mormon colonization policy, 463. — Coöperative building of irrigation systems, 466. — Division of the irrigation water acquired, 468. — Other kinds of concerted community effort, 472. — II. Coöperative stores; causes leading up to their establishment, 473. — Zion's Coöperative Mercantile Institution, 475. — The smaller retail stores, 489. — III. Industrial coöperation. Woolen mills, 490. — The beet sugar industry, 490. — Consolidated Wagon and Machine Company, 493. — Beneficial Life Insurance Company, 494. — Hotel Utah, 495. — IV. Present status, 498.