ADAMS, Thomas S. Fundamental problems of Federal income taxation, QUARTEELY JOURNAL … ·...

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ADAMS, Thomas S. Fundamental problems of Federal income taxation, QUARTEELY JOURNAL OF ECONOMICS, August, 1921. Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

Transcript of ADAMS, Thomas S. Fundamental problems of Federal income taxation, QUARTEELY JOURNAL … ·...

Page 1: ADAMS, Thomas S. Fundamental problems of Federal income taxation, QUARTEELY JOURNAL … · 2018-11-06 · PAUL, Randolph TAXATION IN THE UNITED STATES. Boston: Little Brora, 1954.

ADAMS, Thomas S.

Fundamental problems of Federal income taxation, QUARTEELY JOURNAL OF ECONOMICS,

August, 1921.

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ANDERSON, Villiam H.

TAXATION AND THE AMERICAN ECONOMY.

New York: Prentice-Hall, 1951. Pp. xxi, 598.

Reviews by K. E. Poole, AMERICAN ECONOMIC REVIEW, v. A2, June, 1952, pp. A47-A&.

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BENRAM, Frederic

Vhat is the best tax system? ECONOMICA,

May, 1942.

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BLAKEY, R. G. and BLAKEY, Gladys 0 .

THE FEDERAL INCOME TAX. New York: Longmans, Green & C o . , 1940•

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BLOUGH, Roy

THE FEDERAL TAXING PROCESS. New York: Prentice-Hall, Inc., 1953. Pp. x + 506.

Review: by Arthur Smithies, JOURNAL OF POLITICAL ECONOMY, LXIII, Feb. 1955, pp. 30-1.

see sec. on historical survey of fiscal policy in recovery of 1930fs

Smithies recommends tax policy discussions particularly

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BROWN, Harry Gunnigon

THE ECONOMICS OF TATVTfVT K«„ V , Holt & Company, 1924? iA^±0U ^ e w York, Henry

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CRDM, V. L.

Postwar Federal Expenditures and Their Implications for Tax Policy, AMERICAN ECONOMIC REVIEW, SUPPLEMENT, XXXV, No. 2, May, 1945, pp. 329-340.

Discussion: by Gerhard Colm and A. R. Upgren, ibid.,

pp. 352-354.

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FISHER, Irving and FISHER, H. V.

CONSTRUCTIVE INCOME TAXATION: A PROPOSAL FOR FREEDOM. New York and London: Harper, 1942. Pp. xiv +277.

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HAIG, R. M.

THE FEDERAL INCOME TAX. New York: Columbia University Press, 1921.

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HOBSON, John A.

TAXATION IN THE NEW STATE. New York* Harcourt, Brace and Company, Inc., 1920.

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HOBSON, J . A.

TAXATION IN THE NEW STATE. New York: Harcourt, Brace and Howe, 1920.

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HOBSON, J. A.

TAXATION IN THE NEW STATE. New York: Harcourt, Brace and Howe, 1920.

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Hwe Frederick C.

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HUBBARD, J. C. *

The proportional personal-income tax as an instrument of income creation, ECONOMIC JOURNAL,

March, 1949. Pp. 12.

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4. HUBBARD, Joshua C.

"Income creation by means of income taxation," QJE, Yol. LVIII, No. 2, Feb. 19U, pp. 265-89 <j]

CREATION OF INCOME BY TAXATION. Cambridge, Harvard University Press, 1950.

Review, AER, June 1951 by Keith Butters

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HUBBARD, Joshua C.

Income citation by means of income taxation, QUARTERLY JOURNAL OF ECONOMICS, LVIII, February, 1944.

CREATION OF INCOME BY TAXATION. Cambridge: Harvard University Press, 1950. Pp. xi, 239.

Review: by J. K. Butters, AMERICAN ECONOMIC REVIEW, v. 41, June, 1951, pp. 4?5~76

Theoretical analysis of the expansionary effects of a balanced increase in taxation and expenditures; and its policy implications.

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HUBBAED, Joshua ft*

CREATION OF INCOME BY TAXATION- Cambridge: Harvard University Press , 1950, Pp. x i , 249.

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KENDRICK, M. Slade

The ability-fco-pay-theory of taxation, AMERICAN ECONOMIC REVIEW, Vol. 29, March, 1959-

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KENDRICK, M. Slade

The incidence and effects of taxation* Some theoretical aspects, AMERICAN ECONOMIC REVIEW, XXVII, December, 1957. pp. 726-729.

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KENDRIGK, M. Slade

Publio expenditurei A neglected consideration in tax incidence theory, AMERICAN ECONOMIC REVIEW, XX, June, 1950, pp. 226-50.

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KDJMEL, Levis H.

Tax Bases and Tax Policy. Washington: The Brooki-igs Institlon (forthcoming) 1955*

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KD4MEL, Lewis H.

GOVERNMENTAL COSTS AND TAX LEVELS. Washington: Brookings Institution, 1948. Pp. 153.

Review: by ̂ enyon £. Poole, AMERICAN ECONOMIC REVIEW, v. 38, September, 1948, pp. 68Q-681.

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KEEPS, Clifton H., Jr., Compiler

Federal Taxes. ^ew York: H. V. Wilson Co*, 1952. 183 pp.

Brief extracts from articles (mostly written at popular level) by a wide range of authors (including a few economists) on current issues.

Purposes of federal tax system Equitable distribution of tax burden Avoidance of inflation in a defnse economy Limits to federal tax power*?

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PAUL, Randolph

TAXATION IN THE UNITED STATES. Boston: Little Brora, 1954. Pp. xii, 830.

Tax and fiscal policies since 1930fs—appraisal of recent tax and fiscal policies.

%he tax history of the U.S. up to great depression is covered in 1st 165 pp. Remainder of book is concerned with discussion of tax and fiscal policies of f30s. The development of these policies, the difrering interests and points of view, and the consequences of the policies adopted are discussed in detail.

Author1 s views on policy are expound 3d thru.vifc book, which as a >*iole is useful appraisal of recent tax and fiscal history

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PAUL, Randolph E.

TAXATION FOR PROSPERITY. Indianapolis : Bobbs-Meriril], 1947'. Pp. U 8 .

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POOLE, K. E. X

Tax remission as a means of influencing cycl ical f luctuat ions , QJE, L I I I , 1938-39,

pp. 261-274

A. ElUetl Pp),ei1 ^

Lfr>t\d){ i * We*

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RATNER, Sidney

AMERICAN TAXATION: ITS HISTORY AS A SOCIAL FORCE IN DEMOCRACY. New York: V. V. Norton & Co., Inc., 1942. Pp. 561.

Review: by William J. Shultz, JOURNAL OF POLITICAL ECONOMY, LI, April, 1943, PP- 186-7.

History of federal taxation

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ROGOV, Arnold A.

Taxation and 'fair aharfia' under the Laborer government, CANADIAN JQUEKAL OE ECONOMICS AND POLITICAL SCIENCE,

May, 1955.

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SELIGMAN, Edwin R. A.

"Progressive Taxation in Theory and Practice,11

AMERICAN ECONOMIC ASSOCIATION QUARTERLY, PUBLICATIONS, Third Series, Vol. IK, No. 4.

revised 2d edition, 1908, pp. 1-55!•

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"* • * keener Ho* . 3SV/y? x

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Sirvi&tOS VUnrt| C

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Chicago; Umbers Wcj A ? CV>cca<|o P«-«3S 1<*38

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STUDENSKI, Paul (Edi tor )

TAXATION AND PUBLIC POLICY: A DISCUSSION OF THE CURRENT PROBLEMS OF AMERICAN AND EUROPEAN PUBLIC FINANCE. New York: Richard R. Smith, 1 9 3 6 . Pp . 2 6 7 .

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VAN de VOESTYNE, R. S., Editor

SOME PROBLEMS IN FEDERAL TAXATION. Chicago: University of Chicago, School of Business, 19-49.

178 pp.

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V M DE WOESTYHE, R. S. (ed.)

Some Problems In Federal Taxation. Chicago, Univ. of Chicago, School of Business, 1949

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SELEJMAN, Edwin R. A.

"The Pr0gres9 of Taxation during thePast Twenty-Five Years ancT'Present Tendencies," AMERICAN lOONOMIO ASSOCIATION, PUBLICATIONS, Series III, Vol. XI, 1910, pp. 551-55.

Discussion: F. L. McVey; Henry Higgs.

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UHITE, Melvin I.

PERSONAL INCOME TAX REDUCTION IN BUSINESS CONTRACTION. New York: Columbia University Press, 1951. Pp. 144.

Review: by John F. Due, JOURNAL OF POLITICAL ECONOMY, LIX, Dec, 1951, p. 542.

tax reduction program as an instrument of fiscal policy

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WHITE, Melvin I.

PERSONAL INCOME TAX REDUCTION IN A BUSINESS CONTRACTION. New York: Columbia University Press, 1951. Pp. 1U.

Review: by Donald C. Miller, AMERICAN ECONOMIC REVIEW, Vol. 41, December, 1951, pp. 973-75.

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WHITE, Melvin I .

Personal income tax reduction in a hypothetical contraction, FEVIEV* OF ECONOMICS & STATISTICS, Vol. 31, no. 1, Feb. 1949, pp. 63-68.

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