Journal of Political Economy Vol. 19 No. 8 1911
The Measure of Income for Taxation
open access
Abstract
That the far more general acceptance of the income tax in the United States is practically assured few, if any, persons now seem inclined to doubt. There can be very little question that the constitutional anmendment submitted to state legislatures by vote of Congress will within a reasonable time secure enough favorable ballots to insure its adoption. As Professor Seligman in his recent comprehensive work on income taxation has expressed it:
- DOI
- 10.1086/251908
- Volume
- 19
- Issue
- 8
- Pages
- 655-675
- Language
- en
- Sources
- semanticscholar openalex crossref