Tax Subsidies and Tax Reforms: Hearings Before ..., 92-2, July 19, 20, and 21, 1972


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Sida 224 - It must always have been seen, more or less distinctly, by political economists, that the increase of wealth is not boundless ; that at the end of what they term the progressive state lies the stationary state, that all progress in wealth is but a postponement of this, and that each step in advance is an approach to it.
Sida 83 - ... is what ought to command attention.12 Conditions today and aspirations for the future will differ from one society to another and from person to person. Humanitarian considerations alone, it seems to me, ought to be highly persuasive in any discussion of taxing the very lowest income groups. Is not an improvement in the conditions of the poor a mark of genuine social progress? And is not one sign of such progress a lowering, absolutely or relatively, of taxes on the (very) poor? Consumption,...
Sida 95 - Walter J. Blum and Harry Kalven, Jr. , The Uneasy Case for Progressive Taxation (Chicago: University of Chicago Press, 1953), p.
Sida 264 - Whenever a State engages in a business of a private nature, it exercises nongovernmental functions, and the business, though conducted by the State, is not immune from the exercise of the power of taxation which the Constitution vests in the Congress.
Sida 86 - ... the background support of a solid basis of economic analysis. The important fact, however, is that whatever the first impact, every tax affects people: owners, consumers, employees. Although a corporation is in one sense a thing with its own existence, any taxes on it reduce the income of its owners or raise the price of its products or cut the payments to labor and suppliers (or some combination of these).
Sida 137 - CONGRESS OF THE UNITED STATES. JOINT ECONOMIC COMMITTEE. Washington, DC The committee met, pursuant to recess, at 10 am.
Sida 82 - Everyone on the same income level or consuming about the same things, and otherwise in essentially similar circumstances, shall bear the same portion of the expense of government. When their circumstances differ in ways that are significant for the sharing of the costs of government — size of family or total of charitable contributions, for example — fairness requires that tax loads differ.
Sida 96 - ... goods, therefore, bring advantages which are greater than the addition of more equipment. Additions are of the most advanced types, the best quality. The new capital facilities yield a "technological dividend" which exceeds the "more" of a higher ratio of capital to labor. Much of man's hope for real progress In new products, in cost-reducing methods, in anti-pollution and other environmental improvement — all these relate to the advanace of knowledge.
Sida 108 - To the extent that one accepts the argument that the corporate income tax is passed on to consumers (in the form of higher prices) or to workers (in the form of lower wages), the problem of overtaxation of shareholders disappears. See R. GOODE, supra note 12, at 44-72. The possibility remains that shareholders' income may be undertaxed relative to other kinds of income.
Sida 264 - ... more pronounced. As Government power operations expand, as they continue so to do, the untaxed group will increase at the expense of all of the country's taxpayers including the fully taxed investor-owned electric companies and their customers. It is suggested that in the industry here considered where two groups of America's electric customers, distinguishable only by the source of their electricity, bear unequal tax burdens there is precisely the type of tax inequality which deserves the attention...

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