The Economic Effects of the Progressive Income and Inheritance Taxes
| dc.contributor.author | Tyson, Alfred S. | |
| dc.date.accessioned | 2023-05-09T20:49:08Z | |
| dc.date.available | 2023-05-09T20:49:08Z | |
| dc.date.issued | 1939-06 | |
| dc.description | 110 pages | en_US |
| dc.description.abstract | The scope of the present study has necessarily been limited, so it was thought advisable to study the present income tax laws, with special attention to the federal personal income tax law with its highly graduated rates. The income tax is a newcomer into the field of taxation, especially when compared with such taxes as the property tax and customs cuties. It was not until 1798 that the first income tax was brought into use, at which time it was introduced into England as an emergency measure in connection with the wars of that period. It was discontinued in 1816 and was not again resorted to until 1842, since when it has been a permanent part of the British revenue system. Other European states adopted this form of taxalater, but it was not until 1911 that much use was made of the United States. A few states enacted legislation as early as 1840, but there were no laws of significance until after Wisconsin passed its law in 1911. The federal government also made use of an income tax during the Civil War, but it was replaced in 1872. This, like the first English income tax, was not intended to be a permanent tax but merely and emergency issue. | en_US |
| dc.identifier.uri | https://hdl.handle.net/1794/28287 | |
| dc.language.iso | en | en_US |
| dc.publisher | University of Oregon | en_US |
| dc.rights | Creative Commons BY-NC-ND 4.0-US | en_US |
| dc.subject | inequality | en_US |
| dc.subject | Malthusian Law of Population | en_US |
| dc.subject | nomic prosperity | en_US |
| dc.title | The Economic Effects of the Progressive Income and Inheritance Taxes | en_US |
| dc.type | Thesis / Dissertation | en_US |