The Income Tax: A Study of the History, Theory and Practice of Income Taxation at Home and Abroad (Classic Reprint)

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Excerpt from The Income Tax: A Study of the History, Theory and Practice of Income Taxation at Home and Abroad

It may appear to some that too much attention has been paid to the historical side of the subject. It seemed to me, however, that the most important lesson to be learned from experience was the gradual transition in public sentiment from a position of uncompromising hostility to one of virtual acquiescence. Such a lesson, however, can be impressed only after a full and thorough presentation of the facts.

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.

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This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.


Publisher - Forgotten Books

Language - English

Author(s) - Edwin R. A. Seligman


Published Date - August 23 2019

ISBN - 9780265184240

Dimensions - 22.9 x 15.2 x 4.4 cm

Page Count - 760


Published Date - August 23 2019

ISBN - 9781331361503

Dimensions - 22.9 x 15.2 x 4.1 cm

Page Count - 762

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