Growing Importance of Tax Problems. The Australian Commission. — State and Federal Taxes, 72. — The Income Tax, 74. — The Averaging System, 76. — Exemptions and Allowances, 80. — Taxation at the Source, 83. — Differentiation, 88. — Graduation, 89. — Miscellaneous Topics, 91.
Journal Article Diehl's Theoretische Nationalökonomie Get access R. S. Meriam R. S. Meriam Harvard University Search for other works by this author on: Oxford Academic Google Scholar The Quarterly Journal of Economics, Volume 39, Issue 1, November 1924, Pages 124–135, https://doi.org/10.2307/1883957 Published: 01 November 1924
Journal Article Clark's Economics of Overhead Costs Get access T. H. Sanders T. H. Sanders Graduate School of Business Administration Harvard University Search for other works by this author on: Oxford Academic Google Scholar The Quarterly Journal of Economics, Volume 38, Issue 3, May 1924, Pages 487–499, https://doi.org/10.2307/1882333 Published: 01 May 1924
Journal Article Wolfe's Conservatism, Radicalism, and Scientific Method Get access Z. Clark Dickinson Z. Clark Dickinson University of Michigan Search for other works by this author on: Oxford Academic Google Scholar The Quarterly Journal of Economics, Volume 38, Issue 4, August 1924, Pages 682–686, https://doi.org/10.2307/1884597 Published: 01 August 1924
Introduction: the alarmist and the fatalist attitude; the problems to be solved, 364. — I. Transportation Technique; how recent its great advances, 365. — Motor-truck possibilities, 368. — Centralized generation of power, 371. — II. Terminals, 371. — Unitary control inevitable, 374. — III. Consolidations, 375. — Future of the Transportation Act in this regard uncertain, 376. — Public advantage of consolidation, 377. — IV. Ownership and Control, 378. — Financial difficulties arising from the legal limitation of return, 380. — Possible eventual outcome: a few great corporations, mixed directorates, 382.
The Chenille Axminster Carpet Manufacture Get access Arthur H. Cole Arthur H. Cole Harvard University Search for other works by this author on: Oxford Academic Google Scholar The Quarterly Journal of Economics, Volume 39, Issue 1, November 1924, Pages 136–144, https://doi.org/10.2307/1883958 Published: 01 November 1924
I. The change from handicraft to machine, 384. — II. The intensification of capitalism, 386. — III. Strikes and the sterilization of capital, 387. — IV. Neither cooperation nor socialism possible as a remedy, 390. — V. Existing tendencies lead to capitalistic feudalism, 391. — VI. The alternative is industrial dualism, 393.— VII. Thus can democracy be maintained, capitalistic feudalism averted, 395.
Significance of par value, 441. — Difficulties arising from its use, 444. — Removal of par value as a solution of the difficulties, 446. — First objection to the use of shares without par: effect on stockholders' liability, 451. — Their liability under present no-par stock laws, 452. — Can effective liability be secured without par value? 460. — Second objection: that no-par shares may be issued at too low prices, 462. — Conclusions, 464.
Introduction. The background out of which family allowances have developed. — I. Family allowances to governmental employees and by firms not affiliated with clearing funds. The payment of allowances for children of governmental employees, 252.—The adoption of this system by local governments, 253. — Family allowances on the railroads, 254. — Coal mines, 255. — II. The growth of clearing funds. — The beginnings of the clearing-fund movement in Grenoble, 257. — Extraordinary growth during 1920, 259. — Extent and scope of clearing funds, 260. — III. Allowances granted under the clearing funds. — Types of allowances given and amounts, 264. — Development of home visiting and social work, 265. — Degree to which allowances are adequate to meet extra expense occasioned by children, 267. — Ratio of allowances to pay-roll, 268. — IV. Further features of allowances, 269. — Rules concerning eligibility of worker and child for benefit, 270. — Practice as regards absenteeism, short time, and unemployment, 271. — V. Structure of the funds. — Trade vs. regional funds, 273. — Reasons for each, 274. — Tendency for regional funds to subdivide into federations of trade funds, 274. — Methods of allocating contributions to be made by the employers, 275. — Payment of allowances by firms or by funds, 280. — Payment to father vs. payment to mother, 281. — VI. The Bokanowski proposal, 284. — Sweeping features of proposed law, 285. — Opposition of employers prevented its enactment, 285. — The system imposed, however, on contractors for State work, 286. — State assistance to large families, 287. — VII. Why employers have introduced the system, 288. — Desire to avoid wage increases for all employees paramount reason, 289. — Attitude of trade unionists at first hostile, but has recently been modified, 292. — Organized labor wants to change system, not abolish it, 293.
Wholesale prices not a measure of farm conditions, 184. — Index numbers of prices paid to farmers, 186. — Course of prices paid to farmers during the agricultural panic, 190. — Prices in different regions, 191. — Variation in effects on farmers of different ages, 192.— Purchasing power of farm products, 197. — Effect of a declining price level on agricultural prosperity, 198. — Other index numbers concerning the agricultural depression, 204.—Wages of farm and city labor, 207.—How declining prices are met in agriculture and industry, 209. — Relation of cheap food to the building boom, 211. — How long will agricultural depression continue? 213.