I. Economic movements and population movements: personal capital, 572; emigration and migration, 576; non-economic factors, 577; the time factor, 578; primitive cultures and the ancient world, 579. — II. Wealth per capita and population: time and space, 582; secular increase, 583; class rates of mortality and natality, 583; social and political institutions, 583. — III. Determinants of population growth: the genesic forces, 585; the non-genesic forces, 587; residues, 592. — IV. Malthus' theories, 593. — V. Demographic trends: long-run influences, 598; the future, 600.

VI. Opinion, law, and population movements, 107. — VII. Optima: indices, 111; ophelimity and utility, 112; group differences, 113; individual vs. collective point of view, 114; population growth, 115. — VIII. Heterogeneity and selection: income distribution, 116; natality and mortality, 119; eugenic selection, 120; residues, 122; class circulation, 125. — IX. Conclusion: points emphasized or passed over, 129.

Journal Article Rent Subsidies on a National Basis Get access M. J. Elsas M. J. Elsas London Search for other works by this author on: Oxford Academic Google Scholar The Review of Economic Studies, Volume 11, Issue 2, 1944, Pages 77–85, https://doi.org/10.2307/2295968 Published: 01 January 1944

Journal Article A Note on the Arc Elasticity of Demand Get access J. Gallego-Diaz J. Gallego-Diaz Madrid Search for other works by this author on: Oxford Academic Google Scholar The Review of Economic Studies, Volume 12, Issue 2, 1944, Pages 114–115, https://doi.org/10.2307/2296096 Published: 01 September 1944

I. Introduction, 36. — II. The first issues of paper currency, 37. — III. Depreciation begins, 41. — IV. Why paper depreciated, 43. — V. Issues of paper for canals and by the Philippine Company, 45. — VI. Paper above par in 1786–1793, 46. — VII. Taxation, loans, and inflation during war with France in 1793–1795 and with England in 1796–1800, 50. — VIII. Paper in terms of specie in 1792–1800, 59. — IX. Reasons for depreciation in 1794–1800, 64. — X. Efforts to control depreciation, 65. — XI. Prices and wages, 72. — XII. Conclusions, 76.

Origin of the proposals, 438. — I. Cyclical depression: Wright's arguments, 440; bank costs and bank profits, 443; proposals for service charges, 445; interest on deposits, 446; the problem of credit control, 447; redundancy of banking facilities, 449; taxation as an instrument of control, 451; special issues of interest-bearing bonds, 453. — II. Secular stagnation: two possible assumptions, 455; effect on consumption, 456. — III. War economy, 457. — IV. Conclusions, 458.

Journal Article A Note on Selling Costs and the Equilibrium of the Firm Get access J. P. Hayes J. P. Hayes Oxford Search for other works by this author on: Oxford Academic Google Scholar The Review of Economic Studies, Volume 12, Issue 2, 1944, Pages 106–109, https://doi.org/10.2307/2296094 Published: 01 September 1944

The article presents information on the accountants in the Office of Price Administration (OPA). The operation of OPA are divided into two parts, the national office in Washington D.C. and the offices in the field. In the national office, interest is primarily directed toward preparation of regulations, formulation of general over-all Policy; making surveys on a national scale of those commodities subject to price control, post-auditing the decisions of the regional office and in certain instances, handling some price adjustment. The Accounting Division in its national office and field operations acts more as an integrated unit than do the operating departments. Within this division, there are also certain well-defined areas of authority and responsibility; but the individual offices come to the aid of each other whenever it is necessary and convenient. Personnel of the national office will come to the assistance of the District Accountant and District Accountants have sent members of their staffs to another district for short periods.

The purpose of this article is (1) to point out the trend in delegating to business a greater and greater share of the burden of tax collection through the medium of withholding taxes on wages; 2) to describe the effects of such a policy on business and (3) to evaluate this development in the light of possible alternatives. Although in the past government has called upon business for assistance in collecting revenue, such activity has been of relatively minor importance in affecting the accounting routines and the operating expense of each particular business involved. Record-keeping detail expanded with the advent of the Social Security Act. Wages exempted from the act were to be recorded separately from those covered by the act. Totals of taxable wages and totals of taxes withheld from wages were to be computed for individuals and for the firm as a unit. Receipts were to be furnished to employees periodically and reports made to the government quarterly, annually and at separate dates. State unemployment laws which required the reporting of specified data at frequent intervals added to the record keeping burden. Thus arose the universal need for more complicated and detailed pay-roll records and equipment.