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Originally 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.
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).
"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."
--5 Columbia Law Review (1915) 292
Essays in Taxation Originally written in 1905, this is a series of
essays by Edwin Seligman, Professor of Political Economy and
Finance at Columbia University. Contents include The Development of
Taxation, The General Property Tax, The Single Tax, Double
Taxation, Inheritance Tax, Taxation of Corporations - History,
Principles & Complications, Classifications of Public Revenues,
Recent Reforms in Taxation, The Betterment Tax, European Literature
on Taxation, American Reports of Taxation. Many of the earliest
books, particularly those dating back to the 1900s and before, are
now extremely scarce and increasingly expensive. Obscure Press are
republishing these classic works in affordable, high quality,
modern editions, using the original text and artwork.
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