Book DescriptionSeligman, Edwin R A The Income Tax: A Study of the History, Theory, and Practice of Income Taxation at Home and Abroad Second Edition, Revised and Enlarged with a New Chapter New York: The Macmillan Company, 1914 xi, 743 pp Reprinted2004 by The Lawbook Exchange, Ltd LCCN 2003052763 ISBN 1-58477-385-5 Cloth New * Reprint of second озубш edition, which includes a new chapter on the income tax of 1913 Seligman [1861-1939], an eminent economist and authority on tax issues, argued that graduated income taxes distribute the burden of taxation with greater justice than other systems This was a persuasive idea "In fact, 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": Columbia Law Review 15:292 After he sets out the fundamental problem of the concept of income taxation, Seligman enhances his theoretical argument with a historical examination of income tax in Europe and the United States In Part I he looks at the income tax in the middle ages, in England, Germany, France, Austria, Italy and Switzerland In Part II he covers the history of the income tax in the United States from the New England colonies through the income tax of 1913, and includes discussion of the historical antecedents of the Direct Tax Clause, a description of the historical context of the Civil War income tax and the income tax in the Confederacy, and a consideration of the constitutionality of the income tax With a useful index and a thorough bibliography.  Самый легкий2004 г 743 стр ISBN 1584773855.