Origins of the american income tax: the revenue act of 1894 and its aftermath
Auteur :
Joseph, Richard
Éditeur :
Syracuse University Press
ISBN :
9780815630210
Date de publication :
1 avr. 2004
Dimensions :
24,0 x 15,6 x 2,2 cm
Poids :
452 g
Langue :
Anglais
Pays d'origine :
USA
Drawing on rare records from Congress, Richard J. Joseph demonstrates how the idea of relating taxes to individuals and businesses evolved during 1893-1895, leading in 1894 to the first American income tax legislation. That initial law, he notes, was intended to create a permanent and a fair "ability-to-pay" system.