Journal Article A Note on Socialist Economics Get access A. P. Lerner A. P. Lerner London School of Economics Search for other works by this author on: Oxford Academic Google Scholar The Review of Economic Studies, Volume 4, Issue 1, October 1936, Pages 72–76, https://doi.org/10.2307/2967661 Published: 01 October 1936
Journal Article Further Notes on Elasticity of Substitution: III. The Question of Symmetry Get access A. P. Lerner A. P. Lerner Leon Fellow of the University of London London Search for other works by this author on: Oxford Academic Google Scholar The Review of Economic Studies, Volume 3, Issue 2, February 1936, Pages 150–151, https://doi.org/10.2307/2967508 Published: 01 February 1936
Further Notes on Index Numbers: III. A Reply Get access A. P. Lerner A. P. Lerner London Search for other works by this author on: Oxford Academic Google Scholar The Review of Economic Studies, Volume 3, Issue 2, February 1936, Pages 157–158, https://doi.org/10.2307/2967512 Published: 01 February 1936
Journal Article Commons's Institutionalism in Relation to Problems of Social Evolution and Economic Planning Get access Morris A. Copeland Morris A. Copeland University of Michigan Search for other works by this author on: Oxford Academic Google Scholar The Quarterly Journal of Economics, Volume 50, Issue 2, February 1936, Pages 333–346, https://doi.org/10.2307/1885027 Published: 01 February 1936
I. Professor Knight's argument, 199.— II. On some current misconceptions: 1. The investment periods and technological progress, 204; 2. They refer to factors, not products, 205; 3. The aggregate of such periods cannot be reduced to an average, nor is measurability essential, 206; 4. The periods refer always to the future, never to the past, 208; 5. The concept does not depend on a distinction between original and produced means of production, 209; 6. Nor is it only the original means of production whose investment periods can be changed, 209.— III. Professor Knight's criticism based on a misunderstanding, 210.— IV. His own position prevents him from giving any explanation of how the limitation of capital restricts the increase of output, 213.— V. An erroneous assertion following from his fundamental position: the value of capital goods when interest disappears, 222.— VI. Problems of capital and "perfect foresight, " 225.
Abstract The article discusses current problems of tax administration and procedures in the U.S. The article suggests certain ways to bring awareness in these taxpayers. These include advice to taxpayers as to the effect of proposed transactions, advice and assistance to taxpayers in the recording of the business facts upon which tax liability is predicated, advice and assistance to taxpayers in the preparation and filing of returns, conferences with revenue agents in connection with the examination of returns, filing of claims for refund, filing letters of protest, attendance at hearings and the submission of evidence, conduct of appeals to the United States Board of Tax Appeals, including the filing of a petition, the preparation of evidence, the trial of the issues, the preparation and filing of briefs, and such motion practice as may be necessary, suits in the District Courts and Court of Claims and appeals to Circuit Court of Appeals and Supreme Court. While knowledge of the tax law and the regulations issued there under is essential throughout, however, in the earlier stages the matter is largely one of facts and therefore a matter of accounting, while in its final stages the matter becomes entirely one of law.