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History of Taxation, Vol. 2




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Hersteller:Forgotten Books (Brindley, John E.)
Stand:2015-08-04 03:50:33

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Produktbeschreibung

Excerpt from History of Taxation, Vol. 2: In Iowa As pointed out in the Editor´s Introduction to Volume I, "this work on the History of Taxation in Iowa might have been concluded with Chapter XXIII, but for the fact that underlying the Iowa Economic History Series is the conviction that history not only can but should be applied in the solution of the practical problems of social life." Part IV is, therefore, simply a concrete instance of what the author understands by "Applied History." In the Preface to Volume I the general character and purposes of the work as a whole have been stated. The author is of course aware of the fact that much of the local coloring and some of the notes, references, and appendices would be superfluous if not out of place in an orthodox work on taxation. But since these pages are intended essentially as a contribution to the economic and administrative history of Iowa the author has not hesitated to include much local and comparative data with the hope that it may be of some service in the gradual solution of fiscal problems in this State. Attention is called to the fact that in suggesting substitutes for the personal property tax the income tax was not included (1) because it is believed that this tax should be a Federal and not a State measure and (2) because the successful administration of such a tax would probably require a degree of centralization which may not be tolerated in Iowa for some years to come. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.


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