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所得税研究-历史.理论与实务

所得税研究-历史.理论与实务

作者:塞利格曼
出版社:经济科学出版社出版时间:2014-07-01
开本: 16开 页数: 615
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所得税研究-历史.理论与实务 版权信息

  • ISBN:9787514121056
  • 条形码:9787514121056 ; 978-7-5141-2105-6
  • 装帧:一般胶版纸
  • 册数:暂无
  • 重量:暂无
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所得税研究-历史.理论与实务 本书特色

《所得税研究:历史,理论与实务》是作者埃德温.罗伯特.安德森.塞利格曼在20世纪初完成的作品,曾于1911年出版。本书对所得税这一税种展开全方位多角度的研究,为后人的研究奠定了良好的基础。本书多次再版重印。

所得税研究-历史.理论与实务 内容简介

《所得税研究:历史,理论与实务》是作者埃德温.罗伯特.安德森.塞利格曼在20世纪初完成的作品,曾于1911年出版。本书对所得税这一税种展开全方位多角度的研究,为后人的研究奠定了良好的基础。本书多次再版重印。

所得税研究-历史.理论与实务 目录

introductionthe fundamental problemsthe laws of money  1. the development of the norm of taxation  2. property as the test of faculty  3. expenditure and product as tests of faculty  4. income as the test of faculty  5. the meaning of income  6. the differentiation of taxation  7. exemption from taxation  8. graduation of taxation  9. the three types of income taxpart ⅰthe income tax abroadthe middle agesthe income tax in the middle ages  1. the local taxes  2. the general or state taxesbook ⅰthe income tax in great britainchapter ⅰthe war income tax, 1798-1816  1. the origin of the triple assessment  2. the act of 1798  3. pitts conversion to the income tax  4. the act of 1799  5. the public attitude toward the income tax  6. the act of 1803  7. the act of 1806  8. the repeal of the income taxchapter ⅱthe income tax on trial, 1842-1862  1. the interval, 1816-1832  2. the unrest, 1832-1842  3. peel's act of 1842  4. the development to 1851  5. the select committee of 1851  6. gladstone's budget of 1853  7. a decade of quiet  8. the committee of 1861chapter ⅲthe modern income tax: a half century of achievement, 1862-1911  1. the uneventful decade, 1862-1872  2. the growing permanence of the tax, 1874-1894  3. the emergence of the newer problems, 1894-1904  4. the departmental committee of 1904  5. the question of fraud……book ⅱthe income tax in other european countrieschapter ⅰthe income tax in germanychapter ⅱthe income tax in francechapter ⅲthe income tax in other countriespart ⅱthe income tax at homechapter ⅰthe income tax in the american colonieschapter ⅱstate income taxeschapter ⅲthe civil war income taxappend ixthe income tax in the confederacychapter ivthe income tax of 1894chapter vthe constitutionality of the income taxchapter vithe proposed sixteenth amendment to theconstitutionconclusiona practicable programmebibliography
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