{"product_id":"the-income-tax-a-study-of-the-history-theory-and-practice-of-income-taxation-at-home-and-abroad-hardcover","title":"The Income Tax: A Study of the History, Theory, and Practice of Income Taxation at Home and Abroad - Hardcover","description":"\u003cdiv\u003e\u003cp style=\"text-align: right;\"\u003e\u003ca href=\"https:\/\/reportcopyrightinfringement.com\/\" target=\"_blank\" rel=\"nofollow\"\u003e\u003cb\u003eReport copyright infringement\u003c\/b\u003e\u003c\/a\u003e\u003c\/p\u003e\u003c\/div\u003e\u003cp\u003eby \u003cb\u003eEdwin Robert Anderson Seligman\u003c\/b\u003e (Author)\u003c\/p\u003e\u003cp\u003eOriginally published: New York: The Macmillan Company, 1914. xi, 743 pp. Reprint of the second edition, which includes a new chapter on the income tax of 1913. Seligman argues persuasively that graduated income taxes distribute the burden of taxation with greater justice than other systems. After he sets out the fundamental problem of the concept of income taxation, Seligman enhances his theoretical argument with a historical examination of income taxes in Europe and the United States. With a useful index and a thorough bibliography. \u003c\/p\u003e\u003cp\u003e\u003c\/p\u003e Edwin R.A. Seligman  1861-1939] was an eminent economist and authority on tax issues. He was admitted to the New York State bar in 1884 and in the same year received an appointment as lecturer in the political science department at Columbia University, where he later became a professor of political economy and finance. Seligman was a cofounder of the American Economic Association, serving as Its president from 1902-1904, and was later president of the National Tax Association (1913-1915). He served as an adviser to New York State and New York City tax commissions and acted as consultant to the League of Nations (1922-1923) and the government of Cuba in 1931. He was the editor in chief of the Encyclopedia of the Social Sciences and editor of the Columbia University series Studies in History, Economics and Public Law. He was the author of numerous titles on taxation and economics including The Shifting and Incidence of Taxation (1892; 3rd ed., 1910), Progressive Taxation in Theory and Practice (1894; 2nd ed. 1908), Economic Interpretation of History (1902; 2nd ed. 1907), Principles of Economics (1907), Studies in Public Finance (1925) and Essays in Economics (1925). \u003cp\u003e\u003c\/p\u003e \"Professor Seligman's advocacy of the income tax in the various papers which were incorporated in  this book] was an important factor in educating the American public to the point where the passage of the Sixteenth Amendment and of the law of 1913 was possible.\" \u003cbr\u003e --5 Columbia Law Review (1915) 292\n            \u003cdiv\u003e\n\u003cstrong\u003eNumber of Pages:\u003c\/strong\u003e 764\u003c\/div\u003e\n            \u003cdiv\u003e\n\u003cstrong\u003eDimensions:\u003c\/strong\u003e 1.81 x 9 x 6 IN\u003c\/div\u003e\n            \u003cdiv\u003e\n\u003cstrong\u003ePublication Date:\u003c\/strong\u003e May 10, 2011\u003c\/div\u003e\n            ","brand":"BooksCloud","offers":[{"title":"Default Title","offer_id":50707323978034,"sku":"9781584773856","price":92.41,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0961\/1608\/0946\/files\/VEZ5aGhVbGhrdTF4NUZNRUZKWVRNdz09.webp?v=1765317334","url":"https:\/\/deskinlawfirm.com\/products\/the-income-tax-a-study-of-the-history-theory-and-practice-of-income-taxation-at-home-and-abroad-hardcover","provider":"DLF Bookstore","version":"1.0","type":"link"}