Essays in Taxation
Essays in Taxation
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In our eReader you can find the full English version of the book. Read Essays in Taxation Online - link to read the book on full screen. Our eReader also allows you to upload and read Pdf, Txt, ePub and fb2 books. In the Mini eReder on the page below you can quickly view all pages of the book - Read Book Essays in Taxation
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if only corporate, and not other, securities are taxed, or if only a few classes of corpora- tions are taxed — then the taxation of the corporation is not sufficient to reach the purchaser. He will practically escape, because the freedom of investing in non-taxable securities will enable him to discount the tax in the price he pays. If a general income tax is imposed, it will not be valid for the new purchaser of corporate securities to claim exemption on the ground that a tax has already been ...imposed on his particular corporation.
To tax both the corporation by a special corporation tax and the shareholder by a general income tax in such a case is not unjust or double taxation. To tax the corporation alone would in reality not burden the shareholder who purchased after the tax was imposed. An additional tax on the new shareholder in common with all other recipients of income would thus really constitute no injustice to him. The practical difficulty of course 310 ESSAYS IN TAXATION would consist in distinguishing between the old and the new owners.
What to read after Essays in Taxation?
You can find similar books in the "Read Also" column, or choose other free books by Edwin Robert Anderson Seligman to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
if only corporate, and not other, securities are taxed, or if only a few classes of corpora- tions are taxed — then the taxation of the corporation is not sufficient to reach the purchaser. He will practically escape, because the freedom of investing in non-taxable securities will enable him to discount the tax in the price he pays. If a general income tax is imposed, it will not be valid for the new purchaser of corporate securities to claim exemption on the ground that a tax has already been ...imposed on his particular corporation.
To tax both the corporation by a special corporation tax and the shareholder by a general income tax in such a case is not unjust or double taxation. To tax the corporation alone would in reality not burden the shareholder who purchased after the tax was imposed. An additional tax on the new shareholder in common with all other recipients of income would thus really constitute no injustice to him. The practical difficulty of course 310 ESSAYS IN TAXATION would consist in distinguishing between the old and the new owners.
What to read after Essays in Taxation?
You can find similar books in the "Read Also" column, or choose other free books by Edwin Robert Anderson Seligman to read onlineMoreLess
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