Principles of Taxation
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In our eReader you can find the full English version of the book. Read Principles of 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 Principles of Taxation
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This consideration of possible greater profit- 48 PRINCIPLES OF TAXATION ableness of enterprise because of the use of some representative form of property in carrying it on is too conjectural a matter to afford a sound basis for taxation of any consequence. It has been mentioned simply to show that it has been given consideration. Except for the case of the magnitude of corporate enterprise, it is based on special personal productive capacity, or business skill, and is not fair unless other spe...cial personal productive capacity is also taxed.
In so far as the machinery of indirect owner- ship in its various forms may tend to bring the management of wealth into more skilful hands, we should rely, to reach that special ability to pay taxes, on whatever means may be devised for reaching the ability to pay, due to more skilful management of directly owned wealth as compared with the less skilful managment of indirectly owned wealth.
In taxation of intangibles not forced to fall hack on the principle of what the traffic will hear People often discuss the matter of the taxation of intangible property from the "practical" viewpoint of experience without going into the economic questions involved.
What to read after Principles of Taxation?
You can find similar books in the "Read Also" column, or choose other free books by Hastings Lyon to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
This consideration of possible greater profit- 48 PRINCIPLES OF TAXATION ableness of enterprise because of the use of some representative form of property in carrying it on is too conjectural a matter to afford a sound basis for taxation of any consequence. It has been mentioned simply to show that it has been given consideration. Except for the case of the magnitude of corporate enterprise, it is based on special personal productive capacity, or business skill, and is not fair unless other spe...cial personal productive capacity is also taxed.
In so far as the machinery of indirect owner- ship in its various forms may tend to bring the management of wealth into more skilful hands, we should rely, to reach that special ability to pay taxes, on whatever means may be devised for reaching the ability to pay, due to more skilful management of directly owned wealth as compared with the less skilful managment of indirectly owned wealth.
In taxation of intangibles not forced to fall hack on the principle of what the traffic will hear People often discuss the matter of the taxation of intangible property from the "practical" viewpoint of experience without going into the economic questions involved.
What to read after Principles of Taxation?
You can find similar books in the "Read Also" column, or choose other free books by Hastings Lyon to read onlineMoreLess
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