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Fundamental Problems of Federal Income Taxation

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  • Thomas S. Adams

Abstract

The problem: what is the sound and enduring solution of the tax problem? I. The surtaxes. (1) The surtaxes excessive. Their declining yield, 529. — (2) Tax-free securities, 530. — (3) Can the leaks be stopped, 532. — (4) Tax morality, 536. — (5) Theory of surtaxes, 537. — (6) The scientific solution, 539. — The immediate solution, 540. — II. Income taxes on corporations and business. (8) The income tax as a producer's or business tax, 541. — (9) Relation between personal and business income taxes, 542. — (10) The proposed corporation surtax, 544. — III. Basis of the Business Tax, 548. — (11) Shifting, 548. — (12) Simplicity versus equity, 551.

Suggested Citation

  • Thomas S. Adams, 1921. "Fundamental Problems of Federal Income Taxation," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 35(4), pages 527-556.
    • Handle: RePEc:oup:qjecon:v:35:y:1921:i:4:p:527-556.
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    Cited by:

    1. Ernesto Longobardi, 2014. "At the Origin of Italian VAT: an Early Proposal of a Dual System of Consumption Taxation," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2014(3), pages 177-199.
    2. Ben Sopranzetti & Yue Ma, 2020. "China’s VAT Tax Reform: A Boon for the Economy or an Opportunity for Moral Hazard?," Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., vol. 23(01), pages 1-15, March.
    3. Massimo Bordignon & Silvia Giannini & Paolo Panteghini, 2001. "Reforming Business Taxation: Lessons from Italy?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 8(2), pages 191-210, March.
    4. Woods, W. Fred, 1974. "The Value-Added Tax and American Agriculture," Miscellaneous Publications 324767, United States Department of Agriculture, Economic Research Service.

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