Simplification of the Federal Income Tax

This paper is confined mostly to the fifty simplification proposals recently considered by the experts of the Congressional Joint Committee on Internal Revenue Taxation. The problem discussed here is illustrative of many other problems of income tax simplification.

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Bibliographic Details
Published in:The American economic review 1928-03, Vol.18 (1), p.102-119
Main Author: Blakey, Roy G.
Format: Article
Language:English
Subjects:
Capital appreciation
Capital gains
Capital income
Corporate income taxes
Corporations
Depreciation
Economic theory
Federal taxes
Income taxes
Studies
Taxation
Taxpaying
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Description
Summary:This paper is confined mostly to the fifty simplification proposals recently considered by the experts of the Congressional Joint Committee on Internal Revenue Taxation. The problem discussed here is illustrative of many other problems of income tax simplification.
ISSN:0002-8282
1944-7981