The Case for Voluntary Insurance

Cover The Case for Voluntary Insurance
The Case for Voluntary Insurance
George Ingersoll Wood
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Tax, or to its equi- valent, if some other basis of taxation be adopted; and, apart from this reduction in face value, industry would be relieved of the clerical and supervision work, which adds an integral percentage to the cost. It would be altogether outside the scope of this article to discuss how this tax would be most equitably assessed ; that is eminently a matter into which a competent and impartial Commis- sion should inquire. If number employed is found to be the best basis, the asses...sment in respect of all regular employment would be a very simple matter, and there would be no insuperable diffi- culty in framing rules to govern the further amounts payable in respect of casual employment and part-time employment respec- tively. But other suggestions will have to be considered, e. G. , profit as a basis of assessment in industrial employments. THE PRESENT PREMIUM ON CHILD LABOUR. The present system of collecting this tax places a premium upon the employment of child labour, as no contribution is exacted in respect of those who are under the age of sixteen.

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