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DISCUSSION.
- Source :
- Journal of Finance (Wiley-Blackwell); May52, Vol. 7 Issue 2, p230-237, 8p
- Publication Year :
- 1952
-
Abstract
- The author presents comments on fiscal policy in general and the structure of the federal tax system in particular in the United States. It is explained that as the federal government devotes a larger share of the national output to national security, the share available for personal and business purposes become smaller. The author focuses on articles by Walter Heller, "Practical Limitations on the Federal Net Income Tax," and B.U. Ratchford, "Practical Limitations to the Net Income Tax-General." It is explained that the articles are primarily concerned with the income tax, but the author suggests that the questions and issues they raise could have been broadened to include the other major revenue producers for the U.S. government.
Details
- Language :
- English
- ISSN :
- 00221082
- Volume :
- 7
- Issue :
- 2
- Database :
- Complementary Index
- Journal :
- Journal of Finance (Wiley-Blackwell)
- Publication Type :
- Academic Journal
- Accession number :
- 6636126
- Full Text :
- https://doi.org/10.1111/j.1540-6261.1952.tb00248.x