Grand Forks herald. [volume] (Grand Forks, N.D.) 1916-1955, 1922-11-27
INTERESTING TAX FIGURES.

1t is always difficult to compare tax totals and
tax rates in different countries because of innu,n-
cradle differences in the conditions under which the
taxes are levied and because of differences in the
purchasing power of money. The National Indus
trial Conference board, however, has been making
an exhaustive study of the subject of comparative
taxation, and as nearly as is possible it has reduced
its data to common terms. Among its findings are
the following:
l.. From 1908 to 1914 the total expenditures Of
all public disbursing authorities in the United
States increased from $22 to $35 per capita; in the
United Kingdom from $40 to $42 per capita; in
France from SRI to $33 i'll Italy from $14 to $22;
in Germany from S4 to $50 and in Japan from S.
ITO So per capita. \
2. The war greatly increased public expendi-
E:tures in all these countries. Allowing for the inAu-
fence of imitation and the changed price level and
reducing OUTLAWS to the pre-war purchasing power
basis, public expenditures in the fiscal year 1918
1913 were substantially 88 per capita for the Unit
led States, $3.50 for the United Kingdom, $s4 for
France, SAG for Italy, STA for Germany and Sc per
capita for Japan.
3. The cessation of %hostilities did not radical
Ply reduce public expenditures, largely because Of
The huge growth in OUTLAWS by minor political units
fsuch as states or provinces and local governmental
bodies, particularly in the United States, the United
Kingdom, France and Italy. Computed on the pre-
war internal purchasing power basis, per capita ex-
penditures in the fiscal year 1920-1921 were $45 for
the United States, SOL for the United Kingdom, SLY
for France, Ss6 for Italy, $56 for Germany and 81
for Japan.
4. From 1903 Job the per capita taxation
of national, state, provincial and local governments
rose from $18 to $23 in the United States, from $24
TO $27 in the United Kingdom, from sly to $2g in
France, from $40 to- $1S in Italy, from SIP TO $40 in
Germany, and from SO to Sc in Japan. The per-
centage, increase during the te1l-year period was
largest during the teriyear period for Japan (95%d),
and lowest for the United Kingdom (15%) J. Ger
many showed an increase of 62%, France $500 the
United States $40 and Italy 27%.
Z - 5. At the end Of the. war the per capita total
taxation, reduced to The pre-war internal purchasing
the United Kingdom, So in France, So in Italy, $40
in Germany, 81 in Japan. In 192o-1921 this per
capita taxation had risen to $41>in the United
States, SAG in The United Kingdom, $15 in France
E($25 III the calendar year 1929 So in Italy, $40 in
Germany, SIS in Japan.
6. Al present, of the six, countries studied, the
United Kingdom ranks first in tax burdens per cap
sfta, with the United States following close behind,
Gern1any third, France fourth, Italy fifth and Japan
hast
Z. In the United States federal taxes totaled
E$4,926 millions in 1919; in 1921 they amounted to
1$$4,43O millions, a decline of 1920. The 1921 dol
liar, however, had a purchasing power of $500 more
ethan the 1919 dollar and hence the federal tax bur-
den in 1921 was actually 1919 higher in the aggre-
gate than in 1919.
g.. Comparing the total per capita tax burden
bn the pre-War internal purchasing power basis with
Sthe pre-War national income for each of the six
countries studied, it is found that in the fiscal year
E192O-192l! about one-eighth of the pre-war national
Income Of the United States was diverted into tax
channels; one-fifth in the United Kingdom; one
Twelfth in France (one-eighth in the calendar year
Rf 1921 one-sixteenth in Italy; one-eighth in Ger
many and slightly less than one-hfth in Japan.