Evening star. [volume] (Washington, D.C.) 1854-1972, 1932-01-03

PUBLIC LIBRARY
Taxation.
r N connection with the President
recommendation for tax revision
the Public Library calls attention
i to the following books and recen
magazine articles on taxation:
Theory.
Studies in Public Finance, by E. R. A
Seligman. 1925. HIT Se49s.
Has some highly interesting and sig
nif1cant chapters The book may b.
regarded as a supplement to the au'
thor's well known Essays in Taxation
and has the same meritoriouS features.
Taxation and Welfare, by H. W. Peck
1925. HT83 P333t.
can attempt at an impartial and scien-
tif1c survey of the problem of taxation
in its financial and social relations
The constructive suggestions in his clos
ing chapter are logical and original
j. G..
The Economics of Freedom, by Davit
Atkins. 1924. HC Aisle.
Under democracy we enjoy the full
political privileges of sovereign citizens
and II there is any blame to be appor.
toned by us it rests, beyond shadow o.
doubt, upon our own shoulders"
Double Taxation and International Fis.
cal Cooperation, by E. r. A. Selig-
man. 1928. HI. Se49d
Zoning Taxation and Assessments. BY
D. M. Baker. Annals of the Ameri.
can Academy Of Political and Socia
Science, 1855; pit. 2:137-144. May
1881.
Tax Cameras Have Eagle Eyes, by K
Sagendorph. Worlds Work, 60
60-63. September, 1881.
"The honest unforgetting, all-seeine
and accurate Photographic eye is op.
posed by the dishonest, forgetful anc
inaccurate human one, but the change
means lower tax rate and a vast in
crease in receipts"
Public Expenditure; a Neglected Con-
sheraton in Tax Incidence Theory
by M. S. Kendrick American Eco
nomic Review, 20:226-23O. June,
1880.
"The effect of the expenditure of rev.
enues yielded by the tax on its incidence
Is neglected An analysis of the
incidence of a gasoline tax whose rev.
enue Is spent on the roads is offered as
an illustration of the above principle. -
Incidence of the Gasoline Tax; Reply
to M. S. Kendrick, with Rejoinder
H. G. Hendricks. American Eco
nomic Review, 21:88-90. March,
1881.
National Taxation.
Taxation the Peoples Business, by A
w. Mellon. 1924. HT83 MAST.
eff this little volume can be read
with a clear understanding of its pur-
pose and with full knowledge of the
possible bias of its author, it will dc
much to stimulate a much needed in
terest in public finance ID. D. C.
Cost of Government in the United
States, by the National Industrial
Conference Board, Inc. 1926. HIT
83.N2l6c.
"a statistical study of the tax prob
lem in the separate States and principal
cities as compared with the Federal
Government"
Tax Burdens and Public Expenditures
by the National Industrial Confer
ence Board, Inc. 1925. HT83. N216t
Valuable tables of income, expendi-
ture, etc, supplement the discussion.
Federal Versus State Jurisdiction in
American Life, ed. by E. M. Patter-
son. American Academy of Politi-
cal and Social Science. 1927
JT83 Am35f
Taxation in Hard Times, by r. IT. Ely
Review of Reviews, 84:6768. Au-
gust, 1881.
Even an honest and efficient govern
ment will increase local taxes The
burden is not too heavy, but is badly
distributed"
Taxes Should Be Raised by E. M. Pat
terson. New Republic, 6834-35.
August 26, 1881.
A general discussion of the present
tax situation.
Specific Taxes.
The Classified Property Tax In the
United States, by S. E. Leland.
1928. HT83L53.
achievements of the classified property
tax in the United States"
landowners Lot; Diagnosis of the Ills
of Real Estate, with Suggested
Remedies, by J. M Nolte North
American Review, 232 :33-42 July,
1881.
That much-maligned being, the av-
erage citizen, at least realizes that some
thing IS wrong with real estate"
Federal Income Taxes, Principles and
Practice, by E. E. Rossmoore. 1924.
HTG RT37fe
"A general statement of the law and
its regulations is given as an introduce
ton TO 467 carefully stated problems
which show in detail the actual appli-
cation of the law to specific facts"
Taxation of Incomes, Corporations and
Inheritances in Canada, Great Brit
ain, France, Italy Belgium and
Spain. Prepared by A. Bernard.
U. S. Library of Congress Legis-
latiye Reference Division. 1925.
HTC Un45
Federal Income Tax Credit. New Re-
public, 68:339340 November II,
1881
cat present % States tax either per-
Sonai income or corporation income or
both"
The Taxation of Inheritance, by w. ].
Schultz. 1926. HTH. She.
Inheritance Taxation, by L. G. Simon.
1925. HTH. Si56i.
Death Duties or Life Duties? by Henry
Higgs Quarterly Review, 255:108-
1l5. July, 1880.
The inheritance tax in England.
New Source of State Revenue, by R w.
Edmonds. Current History, 1924
246. November, 1880.
THE greatest change that has come
over tax systems of nations in many
years has been the almost universal
adoption by industrial countries Of some
form of the general sales or turnover
tax"
Hands Off Our Tax Lawsl by F. A.
Smith. Worlds Work, 60;30-31.
March 1921