The Quarterly Journal of Economics, Volume 9Charles Franklin Dunbar, Frank William Taussig, Abbott Payson Usher, Alvin Harvey Hansen, William Leonard Crum, Edward Chamberlin, Arthur Eli Monroe Harvard University, 1895 - Economics Edited at Harvard University's Department of Economics, this journal covers all aspects of the field -- from the journal's traditional emphasis on microtheory, to both empirical and theoretical macroeconomics. |
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Results 1-5 of 73
Page 30
... cent . becomes due on the first day of July in each year on gains , profits , and incomes , in excess of $ 4,000 , † * The sections of the Tariff Act of 1894 providing for the income tax are §§ 27-36 . † The English law , as modified by ...
... cent . becomes due on the first day of July in each year on gains , profits , and incomes , in excess of $ 4,000 , † * The sections of the Tariff Act of 1894 providing for the income tax are §§ 27-36 . † The English law , as modified by ...
Page 31
... cent . annually on their net profits for the preceding year ; and , upon such payment being made , dividends upon their stocks are not to be included in computing the income of their stock- holders . On all salaries and payments for ...
... cent . annually on their net profits for the preceding year ; and , upon such payment being made , dividends upon their stocks are not to be included in computing the income of their stock- holders . On all salaries and payments for ...
Page 33
... cent . is double the rate which was levied during the war upon the transmission in the direct line of property , real or personal . Except as a first step , to be followed in the future by some more serious legislation , this tax will ...
... cent . is double the rate which was levied during the war upon the transmission in the direct line of property , real or personal . Except as a first step , to be followed in the future by some more serious legislation , this tax will ...
Page 39
... -89 12.25 12.70 1893-94 15.15 15.20 Even in the exceptional year 1884-85 the actual receipts varied less than 7 per cent . from the estimates . timated and actual receipts is strong evidence of success- ful THE NEW INCOME TAX 39.
... -89 12.25 12.70 1893-94 15.15 15.20 Even in the exceptional year 1884-85 the actual receipts varied less than 7 per cent . from the estimates . timated and actual receipts is strong evidence of success- ful THE NEW INCOME TAX 39.
Page 41
... cent . on their annual net profits ; and that dividends thus taxed at the source shall not be included in the taxable income of the stock- holder . Whether this provision was adopted for any other reason than the increased facility of ...
... cent . on their annual net profits ; and that dividends thus taxed at the source shall not be included in the taxable income of the stock- holder . Whether this provision was adopted for any other reason than the increased facility of ...
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Common terms and phrases
acres Adam Smith administration amount arable assessed Berlin Bledington bonds borrowers capitalist cause cent collector commodities concrete capital consumers corporation cost credit associations cultivation dividends doctrine dollars Domesday Econ economic economists employers existence fact fund furlong German Heft Hermann Hypotheken Hypothekenbank important income tax increase industry intensive margin Journ Kingham Landschaft law of rent legislation less loans Lord Lauderdale marginal marks ment method mortgage banks mortgage loans natural wages no-rent land nomic Oddington paid payment period person Pfandbrief Political Economy present principle production Productivists Professor Clark profits Prussian question railway rate of interest reason rent result revenue Ricardo risk Roscher Sept social surplus tariff tax-payer taxation theory Thünen tion trade true capital United village W. J. ASHLEY wages-fund Walker whole workhouse writers YANTELL
Popular passages
Page 292 - The natural price of labour is that price which is necessary to enable the labourers, one with another, to subsist and to perpetuate their race, without either increase or diminution.
Page 324 - This power to regulate is not a power to destroy, and limitation is not the equivalent of confiscation. Under pretense of regulating fares and freights, the state cannot require a railroad corporation to carry persons or property without reward : neither can it do that which in law amounts to a taking of private property for public use without Just compensation, or without due process of law.
Page 322 - Amendment, broad and comprehensive as it is, nor any other amendment was designed to interfere with the power of the State, sometimes termed its ' police power,' to prescribe regulations to promote the health, peace, morals, education and good order of the people, and to legislate so as to increase the industries of the State, develop its resources and add to its wealth and prosperity.
Page 322 - We choose rather to plant ourselves on what we consider impregnable positions. They are these: that a State has the same undeniable and unlimited jurisdiction over all persons and things, within its territorial limits, as any foreign nation, where that jurisdiction is not surrendered or restrained by the Constitution of the United States. That, by virtue of this, it is not only the right, but the bounden and solemn duty of a State...
Page 225 - Provided, That no deduction shall be allowed for any amount paid out for new buildings, permanent improvements, or betterments, made to increase the value of any property or estate...
Page 311 - Property does become clothed with a public interest when used in a manner to make it of public consequence, and affect the community at large. When, therefore, one devotes his property to use in which the public has an interest, he, in effect, grants to the public an interest in that use, and must submit to be controlled by the public for the common good, to the extent of the interest he has thus created.
Page 196 - ... the provisions of this act, shall be deemed guilty of a misdemeanor, and upon conviction thereof in any court of competent jurisdiction...
Page 231 - ... the amount or source of income, profits, losses, expenditures, or any particular thereof, set forth or disclosed in any income return, or to permit any income return or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person...
Page 227 - ... to show cause why the amount of the return should not be increased, and upon proof of the amount understated may increase the same accordingly.
Page 231 - return or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person except as provided by law...