The Income Tax: A Study of the History, Theory and Practice of Income Taxation at Home and Abroad (Classic Reprint), by Edwin R. A. Seligman
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The Income Tax: A Study of the History, Theory and Practice of Income Taxation at Home and Abroad (Classic Reprint), by Edwin R. A. Seligman
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Excerpt from The Income Tax: A Study of the History, Theory and Practice of Income Taxation at Home and AbroadThe present volume was begun seventeen years ago. At the time of the discussion of the income tax which culminated in the law of 1894, when practically nothing had been written on the subject in this country, I undertook to make researches into the history of taxation in the American colonies and states which might throw light on the question. The results of some of these studies were published in 1894-5, and constitute the earlier chapters of Part II of the present work. I proposed at the time to continue these studies and to publish a book on the general subject. The income tax decisions of 1895, however, were at once recognized as putting a temporary quietus on any legislative programme, and I turned aside from the project until the time should seem more propitious. The renewed agitation looking toward a federal income tax which eventuated in the submission of the Sixteenth Amendment afforded this opportunity, and accordingly my earlier researches have been completed and brought up to date, with the results herewith presented. As it seems probable that we shall before long have an income tax in the United States, my chief object in writing this book has been to set the subject in a somewhat clearer light and to aid the legislator in constructing a workable scheme.It may appear to some that too much attention has been paid to the historical side of the subject. It seemed to me, however, that the most important lesson to be learned from experience was the gradual transition in public sentiment from a position of uncompromising hostility to one of virtual acquiescence. Such a lesson, however, can be impressed only after a full and thorough presentation of the facts.About the PublisherForgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.comThis book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
The Income Tax: A Study of the History, Theory and Practice of Income Taxation at Home and Abroad (Classic Reprint), by Edwin R. A. Seligman- Amazon Sales Rank: #5294437 in Books
- Published on: 2015-09-27
- Original language: English
- Number of items: 1
- Dimensions: 9.02" h x 1.55" w x 5.98" l, 2.25 pounds
- Binding: Paperback
- 778 pages
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5 of 9 people found the following review helpful. Social contract for fair taxation By Eric N. Grosch The Income Tax: A Study Of The History, Theory And Practice Of IncomeTaxation At Home And Abroad, by Edwin Robert Anderson Seligman,Professor of public finance at Columbia University, is a 700+-page tract designed to campaign for adoption of the income-tax as a fair form of taxation. He wrote it in the 19-ots, before ratification of the Sixteenth Amendment, and it was a very influential, arguably the most influential spur to ratification of the Sixteenth Amendment of all. Happily, it's still available and in print. Would that the federal government and its courts recognized Seligman's tract as the foundation-stone of the income-tax that it should be, but none of them do.The fair social contract that Seligman proposed was that the income-tax would affect only the rich and exempt the middle class. The tax-free allowance would be about $4,000, the usual annual middle-class income of his day. Even Founding Father Alexander Hamilton recognized and endorsed the idea that fair taxation should affect those most able to pay more than those less able to pay. Since then, consistent with the tyrannical nature of central government, the tax-free allowance, in real terms, has shrunk nearly to nothing and it affects not only the middle class but also the working poor. To the progressive income-tax has been added the regressive social-security tax and the regressive medicare-tax, which plunder loot from the pockets of the middle and lower classes disproportionately.Seligman's original social contract, under which The People acceptedand ratified the Sixteenth Amendment, on the assumption that theincome-tax would be fair, is now void for tyranny and the income-tax, in concert with its unconstitutional concomitants, is egregiously unfair. The withholding tax, for example, has nothing to do with the income-tax or the Sixteenth Amendment, though accountants will tell you it has. It has its own section in the internal revenue code and is wholly separate, legally, from the income-tax, but it lies concealed, under false color of being part and parcel of the income-tax, ratified under the Sixteenth Amendment. It is nothing of the kind. None of the several states ever ratified the withholding tax. It is, therefore, unconstitutional, but it is the chief engine that imposes taxation upon the middle and working classes. The same goes for the social-security tax and the medicare-tax. None of the states ever ratified any of those taxes and they stand in clear violation of the constitutional proscription of direct taxation not imposed according to the rule of apportionment. Then themealy-mouthed SOBs of the central government sanctimoniously claimthat this is a nation of laws, under the rule of law. Rubbish. Fair,Schmair.
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