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Article · 1911

The Income Tax

Publication

Title
The Income Tax
Author
Edwin R. A. Seligman (Columbia College, Class of 1878)
Form
Article
First published
1911
Publisher
Columbia Law Review

Complete works of Edwin R. A. Seligman (174)

  1. 1886 Change in the Tenets of Political Economy with Time · Science
  2. 1886 Die Nordamerikanischen Eisenbahnen in Ihren Wirthschaftlichen und Politischen Beziehungen, by Alfred von der Leyen; The Railways and the Republic, by James F. Hudson; Das Eisenbahntarifwesen im Allgemeinen und nach Seiner Besonderen Entwickelung in Deutschland, Oesterreich-Ungaru, der Schweiz, Italien, Frankreich, Belgien, den Niederlanden and England, by Franz Ulrich; An Investor’s Notes on American Railroads, by John Swann · Political Science Quarterly
  3. 1886 Die Nordamerikanischen Gewerkschaften unter dem Einfluss der Fortschreitenden Productionstechnik, by A. Sartorius · Political Science Quarterly
  4. 1886 Owen and the Christian Socialists · Political Science Quarterly
  5. 1886 The Quarterly Journal of Economics.; Giornale Degli Economisti, by Alberto Zorli · Political Science Quarterly
  6. 1886 The Scope and Method of Economic Science, by Henry Sidgwick; System der Nationalokonomie, by Gustav Cohn · Political Science Quarterly
  7. 1887 Adam Smith, sa vie, ses Travaux, ses Doctrines, by Albert Delatour · Political Science Quarterly
  8. 1887 Die Abgaben, Auflagen und die Steuer, vom Standpunkte der Geschichte und der Sittlichkeit, by Wilhelm Vocke; L’Impot sur le Revenu: Rapport fait au nom de la Commission du Budget, by Yves Guyot · Political Science Quarterly
  9. 1887 Railway Rates, English and Foreign, by J. Grierson; Railway Practice: Its Principles and Suggested Reforms Reviewed, by E. Porter Alexander; Railway Problems: An Inquiry into the Economic Conditions of Railway Working in Different Countries, by J. S. Jeans; State Purchase of Railways, by Charles Waring; Traite des Chemins de fer, by Alfred Picard · Political Science Quarterly
  10. 1887 Railway Tariffs and the Interstate Commerce Act · Ginn & Co.
  11. 1887 Wealth and Progress: A Critical Examination of the Labor Problem, by George Gunton · Political Science Quarterly
  12. 1888 Der Natürliche Arbeitslohn, by Conrad Schmidt; Untersuchungen über den Preis des Getreides, mit Besonderer Rücksicht auf den Nährstoffgehalt Desselben, by Johannes Hansen; Geldwerth und Preisbewegung im Deutschen Reiche: 1871-1884, by Franz Kral; Methode de Statistischen Erhebung von Geldmenge and Geldbedarf, by F. X. von Neumann-Spallart; Die Haushaltung der Arbeitenden Klassen, by Ignaz Gruber; Statistische Untersuchungen über den Einfluss der Getreidepreise auf die Brotpreise und dieser auf die Löhne, by Gustav Karl Metzler · Political Science Quarterly
  13. 1888 Lehrbuch der Finanzwissenschaft, by Karl Umpfenbach; Die Steuer, by J. Neumann; Saggio sul Sistema Tributario in Italia e sui suoi Effetti Economici e Sociali, by Giulio Alessio · Political Science Quarterly
  14. 1888 Taxation in American States and Cities, by Richard T. Ely, John H. Finley · Political Science Quarterly
  15. 1888 The Early History of the English Woollen Industry, by W. J. Ashley · Political Science Quarterly
  16. 1889 Finance Statistics of the American Commonwealths · Publications of the American Statistical Association
  17. 1889 Introduction · Publications of the American Statistical Association
  18. 1889 Le Logement de l’Ouvrier et du Pauvre. États-Unis, Grande-Bretagne, France, Allemagne, Belgique, by Arthur Raffalovich · Political Science Quarterly
  19. 1889 Zur Litteraturgeschichte der Staats- und Sozialwissenschaften, by Gustav Schmoller · Political Science Quarterly
  20. 1889 Œuvres Économiques et Philosophiques de F. Quesnay, Fondateur du Système Physiocratique, by Auguste Oncken; Dupont de Nemours et l’École Physiocratique, by G. Schelle; Turgot, by Leon Say; Turgot, by Leon Say, Melville B. Anderson · Political Science Quarterly
  21. 1890 A Treatise on the Law Relating to Rates and Traffic on Railways and Canals, with Special Reference to the Railway and Canal Traffic Act, 1888, and the Practice of the Railway and Canal Commission, by A. Kaye Butterworth, Charles E. Ellis;The Railway and Canal Traffic Act, 1888. Part I: An Exposition of Section 24 of the Act, by W. A. Hunter;The Working and Management of an English Railway, by George Findlay;The Railways of England, by W. M. Acworth;The Public Regulation of Railways, by W. D. Dabney;Monopolies and the People, by Charles Whiting Baker;Railway Secrecy and Trusts, by John M. Bonham · Political Science Quarterly
  22. 1890 Die Steuern der Schweiz in ihrer Entwickelung seit Beginn des 19. Jahrhunderts, by Georg Schanz · Political Science Quarterly
  23. 1890 Finanzwissenschaft, by Adolf Wagner;System der Finanzwissenschaft, by Gustav Cohn · Political Science Quarterly
  24. 1890 Les Progrès de la Science Économique depuis Adam Smith, by Maurice Block · Political Science Quarterly
  25. 1890 L’Impôt, by H. Denis · Political Science Quarterly
  26. 1890 Nouveau Dictionnaire d’Économie Politique, by M. Leon Say, M. Joseph Chailley; Dictionnaire des Finances, by M. Léon Say, Louis Foyot, A. Lanjalley; L’Économie Sociale, by MM. Félix Martin, Émile Cacheux, Georges Hamon; Bulletin de la Société Française des Habitations à Bon Marché · Political Science Quarterly
  27. 1890 The General Property Tax · Political Science Quarterly
  28. 1890 The Taxation of Corporations. I · Political Science Quarterly
  29. 1891 The Principles of Rating Practically Considered, by Edward Boyle, George Humphreys Davies; Urban Rating, by Charles Henry Sargant; Report from the Select Committee on Town Holdings.; The Local Taxation of Chief Rents, by J. E. C. Munro · Political Science Quarterly
  30. 1892 Bastable’s Public Finance · Political Science Quarterly
  31. 1892 Development of the Transportation Systems in the United States, by J. L. Ringwalt; The Railway Problem, by A. B. Stickney; The Corporation Problem, by William N. Cook; The Railways and the Traders, by N. M. Acworth; Transports et Tarifs, by G. Colson; Theorie der Tarifbildung der Eisenbahnen, by W. Launhardt · Political Science Quarterly
  32. 1892 Die Allgemeinen Philosophischen Grundlagen der von Francois Quesnay und Adam Smith begründeten Politischen Oekonomie, by Wilhelm Hasbach; Untersuchungen über Adam Smith und die Entwicklung der Politischen Oekonomie, by Wilhelm Hasbach · Political Science Quarterly
  33. 1892 Scienza delle Finanze, by Di Giuseppe Ricca-Salerno; L’ Ideale del Tributo, by Da Roberto Cao; Leerboek der Financiën, by Door P. W. A. Cort van der Linden; Leerboek der Staathuishoudkunde, by Door N. G. Pierson; Bijdrage tot de Theorie der Progressieve Inkomstenbelasting, by Arnold Jacob Cohen-Stuart · Political Science Quarterly
  34. 1893 Les Bases Économiques de la Constitution Sociale, by Achille Loria, A. Bouchard · Political Science Quarterly
  35. 1893 Report of the Undersigned Members of the Delaware Tax Commission to the General Assembly, by E. S. Martin, W. M. Canty; Report of the undersigned Members of the Delaware Tax Commission to the General Assembly, by J. B. Pennington, E. H. Bancroft, D. J. Layton; Report of Counsel to Revise the Tax Laws of the State of New York, by Chas. A. Collin, J. Newton Fiero; Report of the Joint Committee of the Senate and Assembly Relative to Taxation for State and Local Purposes · Political Science Quarterly
  36. 1893 The Theory of Progressive Taxation · Political Science Quarterly
  37. 1894 Progressive Taxation in Theory and Practice · 2nd ed. 1908
  38. 1894 Report of the Committee appointed by the Tax Conference of Pennsylvania Interests to examine the Tax Laws of the American States.; Valuation, Taxation and Exemption in the Commonwealth of Pennsylvania.; Report of the Tax Commission of Ohio.; The Injustice and Inexpediency of Double Taxation, by George C. Crocker; Double Taxation Unjust and Inexpedient, by Richard H. Dana; Hearings before the [Massachusetts] Joint Special Committee on Taxation · Political Science Quarterly
  39. 1894 The American Income Tax · The Economic Journal
  40. 1895 The Classification of Public Revenues · The Quarterly Journal of Economics
  41. 1895 The History of Trade Unionism, by Sidney Webb, Beatrice Webb · Political Science Quarterly
  42. 1895 The Income Tax in the American Colonies and States · Political Science Quarterly
  43. 1896 Essays In Taxations · The American Historical Review
  44. 1897 Die Steuern: Allgemeiner Theil, by Albert Schaeffle; Die Steuern: Besonderer Theil, by Albert Schaeffle · Political Science Quarterly
  45. 1897 La Proprieta Fondiaria a la Questione Sociale, by Achille Loria · Political Science Quarterly
  46. 1897 Some Recent Books on Local Taxation · The Quarterly Journal of Economics
  47. 1897 The History of Economics, by Henry Dunning Macleod · Political Science Quarterly
  48. 1897 Traité Théorique et Pratique d’Économie Politique, by Paul Leroy-Beaulieu · Political Science Quarterly
  49. 1897 Élements d’économie Politique Pure, by Léon Walras; Études d’économie Sociale. Théorie de la Répartition de la Richesse Sociale, by Léon Walras · Political Science Quarterly
  50. 1898 Arbeit und Rhythmus, by Karl Buecher · Political Science Quarterly
  51. 1898 Report of the Commission Appointed to Inquire into the Expediency of Revising and Amending the Laws of the Commonwealth [of Massachusetts] Relating to Taxation. · Political Science Quarterly
  52. 1898 System der Nationalökonomie, by Gustav Cohn · Political Science Quarterly
  53. 1898 The Life of Francis Place: 1771-1854, by Graham Wallas · Political Science Quarterly
  54. 1899 Adams’s Science of Finance · Political Science Quarterly
  55. 1899 Fields, Factories and Workshops, by P. Krapotkin · Political Science Quarterly
  56. 1899 The Franchise Tax Law in New York · The Quarterly Journal of Economics
  57. 1900 Griechische Ostraka aus Aegypten und Nubien, by Ulrich Wilcken · Political Science Quarterly
  58. 1900 Grundriss der Allgemeinen Volkswirtschaftslehre, by Gustav Schmoller · Political Science Quarterly
  59. 1900 Recent Discussion of Tax Reform · Political Science Quarterly
  60. 1900 Tropical Colonization, by Alleyne Ireland · Political Science Quarterly
  61. 1901 A History of British India, by William Wilson Hunter · Political Science Quarterly
  62. 1901 L’Industrie dans la Grèce Ancienne, by Henri Francotte · Political Science Quarterly
  63. 1901 Slavery as an Industrial System, by H. J. Nieboer · Political Science Quarterly
  64. 1901 Social Elements in the Theory of Value · The Quarterly Journal of Economics
  65. 1901 The Economic Interpretation of History. I · Political Science Quarterly
  66. 1902 National Conference on Taxation; First Biennial Report of the Wisconsin State Tax Commission; First Annual Report of the Board of State Tax Commissioners; Report of the Revenue Commission of Colorado; Report and Bill of the Kansas State Tax Commission; Preliminary Report of the West Virginia State Tax Commission; Report of the Committee on State and Municipal Taxation · Political Science Quarterly
  67. 1903 Geschichte der Nationalokonomie, by August Oncken · Political Science Quarterly
  68. 1903 On Some Neglected British Economists · The Economic Journal
  69. 1904 Special Report of the General Assembly (of Vermont), 1902, relating to Taxation of Corporations and Individuals, by Commissioner of State Taxes; Preliminary and Final Report of the West Virginia State Taxation Commission, 1902.; Report of the Tax Commission of Minnesota.; Report of the State Tax Commission of Missouri, 1903.; Second Report of the Board of State Tax Commissioners of Michigan.; Second Biennial Report of the Wisconsin State Tax Commission · Political Science Quarterly
  70. 1905 Pending Problems in Public Finance · Political Science Quarterly
  71. 1905 Principles of Economics: With Special Reference to American Conditions · Longmans, Green & Co.
  72. 1906 Principles of Economics. · The Economic Journal
  73. 1907 Recent Reports on State and Local Taxation · Political Science Quarterly
  74. 1910 The Income-Tax Amendment · Political Science Quarterly
  75. 1911 Ricardo and Torrens · The Economic Journal
  76. 1911 The Income Tax · Columbia Law Review this record
  77. 1911 The Income Tax: A Study of the History, Theory and Practice of Income Taxation at Home and Abroad · Macmillan
  78. 1912 Recent Tax Reforms Abroad. II · Political Science Quarterly
  79. 1912 The Social Evil: With Special Reference to Conditions Existing in the City of New York (editor) · G.P. Putnam's Sons
  80. 1913 The Economists and the Owen: Glass Bill · Proceedings of the Academy of Political Science in the City of New York
  81. 1914 The Federal Income Tax · Political Science Quarterly
  82. 1914 The United States Federal Income Tax · The Economic Journal
  83. 1915 An Economic Interpretation of the War · D. Appleton
  84. 1915 Conditions at the University of Utah · Science
  85. 1915 Discussion of Financial Administration, Budget and Tax Rate · Proceedings of the Academy of Political Science in the City of New York
  86. 1915 Newer Tendencies in American Taxation · The ANNALS of the American Academy of Political and Social Science
  87. 1915 “1915 Declaration of Principles on Academic Freedom and Academic Tenure” (drafting chair) · AAUP founding statement
  88. 1916 A University School of Business · Columbia UP
  89. 1916 The Economic Influence of the War on the United States · The Economic Journal
  90. 1917 Financial Mobilization for War (editor) · University of Chicago Press
  91. 1917 How to Finance the War (with Robert Murray Haig) · Columbia UP
  92. 1917 The House Revenue Bill: A Constructive Criticism · Columbia UP
  93. 1918 Loans Versus Taxes in War Finance · The ANNALS of the American Academy of Political and Social Science
  94. 1918 Post-Bellum Fiscal Projects in Great Britain and France · The Bulletin of the National Tax Association
  95. 1918 Studien zur Geschichte Kapitalistischer Organisationsformen, Monopole, Kartelle und Aktiengesellschaften im Mittelalter und zu Beginn der Neuzeit, by Jakob Strieder · Political Science Quarterly
  96. 1918 The War Revenue Act · Political Science Quarterly
  97. 1919 The New York Income Tax · Political Science Quarterly
  98. 1919 The Taxation of Non-Residents in the New York Income Tax · The Bulletin of the National Tax Association
  99. 1920 The Importance of the Public Interest · Proceedings of the Academy of Political Science in the City of New York
  100. 1921 Currency Inflation and Public Debts: An Historical Sketch · Equitable Trust Co.
  101. 1922 Henry Carter Adams · The Economic Journal
  102. 1922 How may the necessary funds for public education be provided? · PsycEXTRA Dataset
  103. 1922 The Federal Finances · The Bulletin of the National Tax Association
  104. 1923 Agricultural Credit and the Needs of the Farmer · Proceedings of the Academy of Political Science in the City of New York
  105. 1923 The Effects of Taxation · Political Science Quarterly
  106. 1924 Comparative Tax Burdens in the Twentieth Century · Political Science Quarterly
  107. 1924 Early Economic Thought: Selections from Economic Literature prior to Adam Smith, by Arthur Ely Monroe; Monetary Theory before Adam Smith, by Arthur Ely Monroe · Political Science Quarterly
  108. 1924 Income Taxes and the Price Level · Proceedings of the Academy of Political Science in the City of New York
  109. 1924 The Immigration Problem · Proceedings of the Academy of Political Science in the City of New York
  110. 1925 Taxation and Prices · Proceedings of the Academy of Political Science in the City of New York
  111. 1926 Preface · Democracy and Finance in China
  112. 1926 The Evolution of Provincial Finance in British India. · Journal of the Royal Statistical Society
  113. 1926 The Social Theory of Fiscal Science I · Political Science Quarterly
  114. 1927 Die Finanzpolitik und das Bundessteuersystem der Vereinigten Staaten von Amerika von 1789 bis 1926. · The Economic Journal
  115. 1927 Economic Problems Involved in Installment Selling · Proceedings of the Academy of Political Science in the City of New York
  116. 1927 Need for Readjusting the Fiscal System of the United States · The ANNALS of the American Academy of Political and Social Science
  117. 1927 The Economics of Instalment Selling: A Study in Consumers' Credit · Harper & Brothers
  118. 1928 Die gesellschaftliche Theorie der Finanzwirtschaft · Konjunkturen und Krisen Internationaler Verkehr Hauptprobleme der Finanzwissenschaft
  119. 1928 The Economics of Instalment Selling. · Journal of the Royal Statistical Society
  120. 1929 Competition and Railroad Consolidation · Proceedings of the Academy of Political Science
  121. 1929 Double Taxation and International Fiscal Cooperation · Harvard Law Review
  122. 1929 The Economics of Farm Relief
  123. 1929 The Economics of Farm Relief: A Survey of the Agricultural Problem · Columbia UP
  124. 1929 World Peace and Economic Stability · Proceedings of the Academy of Political Science
  125. 1930 Pareto and Pantaleoni: Personal Reminiscences of Two Italian Economists · Political Science Quarterly
  126. 1930 Propaganda by Public Utility Corporations · Bulletin of the American Association of University Professors
  127. 1930 The Encyclopaedia of the Social Sciences. Volume I · Harvard Law Review
  128. 1932 A Report on the Revenue System of Cuba (with Carl S. Shoup) · Havana
  129. 1932 Price Cutting and Price Maintenance (with Robert Alonzo Love) · Harper & Brothers
  130. 1932 The Breakdown in World Trade · Proceedings of the Academy of Political Science
  131. 1933 The Fiscal Outlook and the Coordination of Public Revenues · Political Science Quarterly
  132. 1938 Predecessors of Adam Smith: The Growth of British Economic Thought · The American Historical Review
  133. 1938 Steuerpolitische Ideale. Vergleichende Studien Zur Geschichte der Okonomischen und Politischen Ideen und Ihres Wirkens in der Offentlichen Meinung 1600-1935. · The Economic Journal
  134. 1878 A sane forestry policy for New York
  135. 1878 A study of the fiscal situation in New Jersey
  136. 1878 Addresses delivered at the Memorial Meeting held on December the thirteenth, 1939 in the Low Memorial Library at Columbia University, to which are appended Memorial Tributes to Professor Seligman
  137. 1878 Debate: "Is the failure of socialism, as evinced by the recent partial return to capitalism, due to the fallacies of Marxian theory?
  138. 1878 Die lehre von der steuerüberwälzung
  139. 1878 Die Volkswirtschaftlehre der Gegenwart in Selbstdarstellungen ...
  140. 1878 Die wirtschaftliche Bedeutung des Abzahlungsgeschäfts
  141. 1878 Economic brief
  142. 1878 Economics and social progress
  143. 1878 Economists
  144. 1878 Edwin R. Seligman
  145. 1878 Ekonomicheskoe obʺi︠a︡snenie istorii
  146. 1878 El impuesto progresivo en la teoría y en la prátcica
  147. 1878 Encyclopaedia of the social sciences, editor-in-chief, Edwin R.A. Seligman, Ll.D., managing editor, Alvin S. Johnson, Ph.D.
  148. 1878 Essais sur l'impôt
  149. 1878 Five lectures
  150. 1878 Government regulation of railroads ...
  151. 1878 Jing ji shi guan
  152. 1878 L'impôt progressif en théorie et en pratique
  153. 1878 L'interpretation écomnomique de l'histoire
  154. 1878 La double imposition et la coopération fiscale internationale
  155. 1878 La traslazione e l'incidenza delle imposte la tr italiana, sulla 2a ed americana
  156. 1878 List of books on the social evil
  157. 1878 Our fiscal policy .
  158. 1878 Principes d'économique
  159. 1878 Purposes and methods of the Bureau of municipal research
  160. 1878 Rekishi no keizai-teki setsumei shin shikan
  161. 1878 Remmeikoku fusai mondai no kenkyū
  162. 1878 Seriguman-shi keizai genron
  163. 1878 Shihon shugi, shakai shugi, kyōsan shugi?
  164. 1878 Tax exemption through tax capitalization
  165. 1878 The allied debts
  166. 1878 The economic problems of the modern dentist
  167. 1878 The economics of instalment selling, with special reference to the automobile
  168. 1878 The next step in tax reform
  169. 1878 The real university
  170. 1878 The relations of federal, state and local revenues
  171. 1878 The separation of state and local revenues
  172. 1878 The state of our national finances
  173. 1878 Théorie sociale de la science des finances
  174. 1878 United States of America, petitioner, v. the Sugar Institute, Inc., et al., defendants

Cite this record

Seligman, Edwin R. A.. The Income Tax. Columbia Law Review, 1911.

Foundation record: https://philolexianfoundation.org/members/seligman-edwin-r-a-cc-1878/the-income-tax-1911.html