State and Local Taxation: International Conference Under the Auspices of the International Tax Association : Addresses and Proceedings, Volumen4International Tax Association, 1911 |
Dentro del libro
Resultados 1-5 de 57
Página 61
... owner , but this principle has been modified so far as to make taxable at its situs capital invested in a branch establishment , industrial or commercial , and the investment of a limited partner in a " société en commandite . " With ...
... owner , but this principle has been modified so far as to make taxable at its situs capital invested in a branch establishment , industrial or commercial , and the investment of a limited partner in a " société en commandite . " With ...
Página 88
... owner- ship . Furthermore , in my opinion , the increase of tenancy is an evil to be combated rather than a healthy form of evolution to be encouraged . I know that single taxers and many econo- mists deny that taxation increases land ...
... owner- ship . Furthermore , in my opinion , the increase of tenancy is an evil to be combated rather than a healthy form of evolution to be encouraged . I know that single taxers and many econo- mists deny that taxation increases land ...
Página 89
... owners . If the tax promises to increase , it involves a further degree of expropriation . Such expropriation may be just or unjust ; it is not necessary for me to decide that question here . The important point for us at the present ...
... owners . If the tax promises to increase , it involves a further degree of expropriation . Such expropriation may be just or unjust ; it is not necessary for me to decide that question here . The important point for us at the present ...
Página 93
... owner . - to the moral obligation of making a just declaration , and the insensibility of the taxpayer is in a large measure due to that of the legislature . To take a single pertinent example , the income tax bill introduced in the ...
... owner . - to the moral obligation of making a just declaration , and the insensibility of the taxpayer is in a large measure due to that of the legislature . To take a single pertinent example , the income tax bill introduced in the ...
Página 98
... owner . In computing income , moreover , interest payments upon bonds and borrowed capital of all kinds should be included , because this tax is upon the business , not upon the business man . The proceeds of this tax should go to the ...
... owner . In computing income , moreover , interest payments upon bonds and borrowed capital of all kinds should be included , because this tax is upon the business , not upon the business man . The proceeds of this tax should go to the ...
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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...