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The Report of the Royal Commission on the British Income Tax

Quarterly Journal of Economics 1920 34(4), 607
What is income? Money and real, gross and net, income and capital, 608. — The married couple a unit? 611. — Exemption limit, 612. — Earned and unearned income, 614. — Bachelors, married couples, children, 616. — Graduation; the new scheme, 619. — Collection at the source; undistributed company profits, 623.

Bertrand Russell on Socialism

Quarterly Journal of Economics 1920 34(4), 756
Journal Article Bertrand Russell on Socialism Get access G. A. Kleene G. A. Kleene Teinitt College, Hartford, Conn Search for other works by this author on: Oxford Academic Google Scholar The Quarterly Journal of Economics, Volume 34, Issue 4, August 1920, Pages 756–762, https://doi.org/10.2307/1885165 Published: 01 August 1920

Usher, Introduction to the Industrial History of England

Quarterly Journal of Economics 1920 34(3), 532
Journal Article Usher, Introduction to the Industrial History of England Get access N. S. B. Gras N. S. B. Gras University of Minnesota Search for other works by this author on: Oxford Academic Google Scholar The Quarterly Journal of Economics, Volume 34, Issue 3, May 1920, Pages 532–537, https://doi.org/10.2307/1883365 Published: 01 May 1920

Savers' Surplus and the Interest Rate

Quarterly Journal of Economics 1920 35(1), 1
I. The Problem: Is interest determined by use (demand) or by a cost of saving? — Savers' surplus, 3. — Its discussion by economists, 4. — II. The sources of savings, 10. — Analysis of income distribution in United States, 11. — Dominant savings by the rich, 14. — III. The psychology of saving, 17. — The poor, 18. — The middle classes, 19. — The wealthy, 21. — Automatic costless savings, 23. — The marginal analysis inapplicable, 24. — IV. Corporate surpluses and bank-credit loan funds, their great amounts, 27. — How far costless, 28. — Bank credit loan funds, 29. — Conclusion, 31.

Hawtrey, Currency and Credit; Fisher, Stabilizing the Dollar

Quarterly Journal of Economics 1920 34(3), 520
Journal Article Hawtrey, Currency and Credit; Fisher, Stabilizing the Dollar Get access Allyn A. Young Allyn A. Young Cornell University Search for other works by this author on: Oxford Academic Google Scholar The Quarterly Journal of Economics, Volume 34, Issue 3, May 1920, Pages 520–532, https://doi.org/10.2307/1883364 Published: 01 May 1920

Designation of Proprietary Interests in the Balance Sheet

Journal of Political Economy 1920 28(1), 77-80 open access
The subject of accounting, which for a long time was looked at askance and treated as a stepchild among courses in economics, has now come to be rather generally recognized as essential to the training of an economist, entirely aside from its place in business training. Courses in accounting now appear on the schedules of departments of economics in most of our universities and colleges. The reason for this is that economists have come to recognize that almost any kind of study of the working of economic forces in the business world of today requires, among other things, an understanding of (i) the manner in which the status of a business investment is commonly set forth, (2) the facts to be considered in determining the successfulness of a business investment, and its status at a given time, and (3) the type of information needed by the business manager as an aid in controlling the investment, and the methods by which such information may be gathered. But in spite of the growing recognition of the need for an understand? ing of these matters by the economist, it is still easy to find evidence in the writings, public addresses, and classroom utterances of some economists of high standing that these men have not given sufficiently careful consideration to the nature of a business investment and the