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The Taxation of Property and Income in Massachusetts

Author

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  • Charles J. Bullock

Abstract

I. Taxation in Massachusetts in the seventeenth and eighteenth centuries, 1. — II. The period, 1800–1850, 5. — III. The critical period, 1850–1874, 7. — IV. Gradual disintegration of the general property tax, 19. — V. Attempts at stricter enforcement, 1908–1916, lead finally to change of the system, 32. — VI. An income tax proposed: constitutional amendment of 1915, 46. — VII. The income tax act of 1916, 50.

Suggested Citation

  • Charles J. Bullock, 1916. "The Taxation of Property and Income in Massachusetts," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 31(1), pages 1-61.
    • Handle: RePEc:oup:qjecon:v:31:y:1916:i:1:p:1-61.
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    File URL: http://hdl.handle.net/10.2307/1885988
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    Cited by:

    1. Richard H. Steckel & Carolyn M. Moehling, 2000. "Wealth Inequality Trends in Industrializing New England: New Evidence and Tests of Competing Hypotheses," NBER Historical Working Papers 0122, National Bureau of Economic Research, Inc.

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