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The Income Tax of 1913

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  • Joseph A. Hill

Abstract

The constitutional amendment of 1913 and the new income tax, 46. — I. The "normal" and "additional" taxes; the minimum exempt; the scale of progression, 47. — Dividends exempt from the normal tax, 49. — II. Limited application of stoppage at the source; its possible advantages and disadvantages, 50. — How applied as regards salaries and other single payments, 52. — As regards interest on bonds, 55. — "Fixed and determinable incomes," 56. — III. How minimum exemption is secured, 58. — IV. Return of income required; yet possible exceptions, 61. — V. The "additional" progressive tax, 65. — VI. Conclusion, 66.

Suggested Citation

  • Joseph A. Hill, 1913. "The Income Tax of 1913," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 28(1), pages 46-68.
    • Handle: RePEc:oup:qjecon:v:28:y:1913:i:1:p:46-68.
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