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| 內容簡介： |
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《所得税研究：历史，理论与实务》是作者埃德温.罗伯特.安德森.塞利格曼在20世纪初完成的作品，曾于1911年出版。本书对所得税这一税种展开全方位多角度的研究，为后人的研究奠定了良好的基础。本书多次再版重印。
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| 目錄：
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INTRODUCTION
THE FUNDAMENTAL PROBLEMS
THE LAWS OF MONEY
1. The Development of the Norm of Taxation
2. Property as the Test of Faculty
3. Expenditure and Product as Tests of Faculty
4. Income as the Test of Faculty
5. The Meaning of Income
6. The Differentiation of Taxation
7. Exemption from Taxation
8. Graduation of Taxation
9. The Three Types of Income Tax
PART Ⅰ
THE INCOME TAX ABROAD
THE MIDDLE AGES
THE INCOME TAX IN THE MIDDLE AGES
1. The Local Taxes
2. The General or State Taxes
BOOK Ⅰ
THE INCOME TAX IN GREAT BRITAIN
CHAPTER Ⅰ
THE WAR INCOME TAX, 1798-1816
1. The Origin of the Triple Assessment
2. The Act of 1798
3. Pitts Conversion to the Income Tax
4. The Act of 1799
5. The Public Attitude toward the Income Tax
6. The Act of 1803
7. The Act of 1806
8. The Repeal of the Income Tax
CHAPTER Ⅱ
THE INCOME TAX ON TRIAL, 1842-1862
1. The Interval, 1816-1832
2. The Unrest, 1832-1842
3. Peel''s Act of 1842
4. The Development to 1851
5. The Select Committee of 1851
6. Gladstone''s Budget of 1853
7. A Decade of Quiet
8. The Committee of 1861
CHAPTER Ⅲ
THE MODERN INCOME TAX: A HALF CENTURY OF ACHIEVEMENT, 1862-1911
1. The Uneventful Decade, 1862-1872
2. The Growing Permanence of the Tax, 1874-1894
3. The Emergence of the Newer Problems, 1894-1904
4. The Departmental Committee of 1904
5. The Question of Fraud
……
BOOK Ⅱ
THE INCOME TAX IN OTHER EUROPEAN COUNTRIES
CHAPTER Ⅰ
THE INCOME TAX IN GERMANY
CHAPTER Ⅱ
THE INCOME TAX IN FRANCE
CHAPTER Ⅲ
THE INCOME TAX IN OTHER COUNTRIES
PART Ⅱ
THE INCOME TAX AT HOME
CHAPTER Ⅰ
THE INCOME TAX IN THE AMERICAN COLONIES
CHAPTER Ⅱ
STATE INCOME TAXES
CHAPTER Ⅲ
THE CIVIL WAR INCOME TAX
APPEND IX
THE INCOME TAX IN THE CONFEDERACY
CHAPTER IV
THE INCOME TAX OF 1894
CHAPTER V
THE CONSTITUTIONALITY OF THE INCOME TAX
CHAPTER VI
THE PROPOSED SIXTEENTH AMENDMENT TO THE
CONSTITUTION
CONCLUSION
A PRACTICABLE PROGRAMME
BIBLIOGRAPHY
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