State and Local Taxation: International Conference Under the Auspices of the International Tax Association : Addresses and Proceedings, Volumen4International Tax Association, 1911 |
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Página 62
... effects , household goods , artisans ' tools , and agricultural implements are usually exempted in whole or in part . Thus far the laws run like those of the American commonwealths , but now begin exemptions quite foreign to the ...
... effects , household goods , artisans ' tools , and agricultural implements are usually exempted in whole or in part . Thus far the laws run like those of the American commonwealths , but now begin exemptions quite foreign to the ...
Página 77
... effect ; but that , once es- tablished and accepted by the taxpayer as inevitable , they become the cause of a chronic state of evasion which nothing but a radical change in the system is likely to cure . This point I can make clear by ...
... effect ; but that , once es- tablished and accepted by the taxpayer as inevitable , they become the cause of a chronic state of evasion which nothing but a radical change in the system is likely to cure . This point I can make clear by ...
Página 91
... effect : that while such taxes are a great improvement upon the personal property tax , they create exceedingly difficult questions of classification , which are likely to keep the legislature continually tinkering with the ...
... effect : that while such taxes are a great improvement upon the personal property tax , they create exceedingly difficult questions of classification , which are likely to keep the legislature continually tinkering with the ...
Página 113
... effect in fifty - two countries and states is the year 1881. If we should take out England , Bavaria , Saxony , and four Swiss cantons which are among those which have had income taxes for the longest periods , the average date of the ...
... effect in fifty - two countries and states is the year 1881. If we should take out England , Bavaria , Saxony , and four Swiss cantons which are among those which have had income taxes for the longest periods , the average date of the ...
Página 115
... the amount of exemption and the influence of such exemption on the rate as applied to the total income , it was found necessary to take into account the effect of the exemption in every case . COMPARATIVE RESULTS OF INCOME TAXATION 115.
... the amount of exemption and the influence of such exemption on the rate as applied to the total income , it was found necessary to take into account the effect of the exemption in every case . COMPARATIVE RESULTS OF INCOME TAXATION 115.
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Términos y frases comunes
A. C. PLEYDELL administration adopted amendment amount Annual appointed appraisal assessment Auditor average bank basis Board of Equalization cantons capital cents per $100 Chairman classes Committee companies Conference constitution county assessor county board Court DISCUSSION dollars double taxation earnings Elected enforce erty exempt federal Governor improvements income tax increase inheritance tax intangible property International Tax Association Iowa J. J. THOMAS J. W. HARRIS Jersey JUDGE LESER Kansas LAWSON PURDY legislation legislature levied ment method Milwaukee municipal Ohio owner parcel personalty POLLEYS practically present Prof PROFESSOR BULLOCK proportion purposes question railroad rate of taxation real estate real property reform resolution result revenue secure session South Dakota Swiss Tax Commission Tax Commissioner Tax Department tax maps tax rate taxable taxing district taxpayers tion township true value undervaluation uniform valorem valuation Vaud West Virginia Wisconsin York
Pasajes populares
Página 280 - transfer " as used in this act shall be taken to include the passing of property or any interest therein in possession or enjoyment, present or future, by inheritance, descent, devise, bequest, grant, deed, bargain, sale or gift in the manner herein prescribed. The words
Página 194 - In construing and enforcing the provisions of this section, the act, omission, or failure of any officer, agent, or other person acting for or employed by any...
Página 282 - Exceptions , , . * . , ., . ,. ,,_ and limitations. passes by any such transfer to or for the use of any father, mother, husband, wife, child, brother, sister, wife or widow of a son or the husband of a daughter...
Página 281 - When the transfer is by will or intestate law, of property within the state, and the decedent was a nonresident of the state, at the time of his death.
Página 281 - When the transfer is of intangible property, or of tangible property within the state, made by a resident, or of tangible property within the state made by a nonresident, by deed, grant, bargain, sale, or gift, made...
Página 280 - A tax shall be and is hereby imposed upon the transfer of any property, real or personal...
Página 259 - No doubt it would be a great advantage to the country and to the individual states if principles of taxation could be agreed upon which did not contlict with each other, and a common scheme could be adopted by which taxation of substantially the same property in two jurisdictions could be avoided.
Página 235 - ... uniform rule of taxation for such property as shall be assessed by a state board of assessors, and the rate of taxation on such property shall be the rate which the state board of assessors shall ascertain and determine is the average rate levied upon other property upon which ad valorem taxes are assessed for state, county, township, school and municipal purposes.
Página 161 - ... all property, both real and personal, shall be taxed in proportion to its value, to be ascertained as prescribed by law. No one species of property, from which a tax may be collected, shall be taxed higher than any other species of property of equal value.
Página 280 - estate" and " property " as used in this act shall be taken to mean the property or interest therein of the testator, intestate, grantor...