Essays in Taxation. E-book. Formato PDF Edwin Robert Anderson Seligman   -  Forgotten Books, 2017  - 

OF the essays published in this volume about one-half are new. The others have already appeared during the past five years in various scientific periodicals, like the Political Science Quarterly, Quarterly Journal of Economics, Yale Review and Journal of the Social Science Association, but have been revised and brought down to date. Although nominally disconnected, the essays, new and old, which are here printed, will, I trust, be found not to be entirely lack ing in continuity, or unworthy of the more permanent form which they now assume. Although they were written primarily from the American point of view, I venture to hope that the discussions of theory may prove to be of a wider interest.

Progressive Taxation in Theory and Practice. E-book. Formato PDF Edwin R. A. Seligman   -  Forgotten Books, 2017  - 

Speaking, therefore, the distinction ought to be drawn, not between proportion and progression, but between two kinds Of proportion — regular proportion and progressive proportion. Again, the progression, if we adopt the term, may itself be either proportional or progressive: a pro portional progression being an increase Of the rate at an arithmetical ratio, a progressive progression being an in crease at a geometrical ratio.

The Income Tax: A Study of the History, Theory and Practice of Income Taxation at Home and Abroad. E-book. Formato PDF Edwin R. A. Seligman   -  Forgotten Books, 2017  - 

This, apart from the inherent interest Of the matter, must be my excuse for attempting an exhaustive statement, not only of the legislation and Of the parliamentary history, but also Of the scientific as well as Of the more ephemeral literature Of the topic, in the most important countries from which we have a lesson to learn. In this investigation, especially so far as England is concerned, virtually no help was secured from any existing investigation, and I have therefore been compelled to make a pioneer study, with all its inevitable defects. Some will no doubt take up this volume in the hope of securing a general survey Of the question. To such readers it is suggested that the main outlines Of the problem will be found in the Introduction and the Conclusion, and that they may do well to confine their attention to these portions of the work, referring to Parts I and II only in so far as they may be interested in securing a more detailed confirmation of the points there presented.