IDEAS home Printed from https://ideas.repec.org/a/sae/pubfin/v2y1974i1p73-85.html
   My bibliography  Save this article

A Study in Equity: Henry C. Simons' Comments on a Manuscript by Groves

Author

Listed:
  • J. Ronnie Da Vis

    (University of Florida)

  • Joe R. Hulett

    (Texas A & M University)

Abstract

Prior to publication of his Production, Jobs and Taxes in 1944, Harold Groves submitted the manuscript to Henry Simons for comments and suggestions. Simons' comments, dated October 26, 1943, reveal a serious dispute between his and Groves' views on equity in tax treatment. The views expressed in those comments are typical of Simons' published ones of about the same period. However, they offer a rare glimpse of Simons' trenchant, irascible style of contending with criticism or opposing views.

Suggested Citation

  • J. Ronnie Da Vis & Joe R. Hulett, 1974. "A Study in Equity: Henry C. Simons' Comments on a Manuscript by Groves," Public Finance Review, , vol. 2(1), pages 73-85, January.
    • Handle: RePEc:sae:pubfin:v:2:y:1974:i:1:p:73-85
    DOI: 10.1177/109114217400200104
    as

    Download full text from publisher

    File URL: https://journals.sagepub.com/doi/10.1177/109114217400200104
    Download Restriction: no
    File URL: https://libkey.io/10.1177/109114217400200104?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. R. A. Musgrave, 1968. "The Carter Commission Report," Canadian Journal of Economics, Canadian Economics Association, vol. 1(s1), pages 159-182, February.
    2. J. Ronnie Davis, 1969. "Henry Simons, the Radical: Some Documentary Evidence," History of Political Economy, Duke University Press, vol. 1(2), pages 388-394, Fall.
    3. Bossons, John, 1970. "The Value of a Comprehensive Tax Base as a Tax Reform Goal," Journal of Law and Economics, University of Chicago Press, vol. 13(2), pages 327-363, October.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Köhler, Ekkehard & Kolev, Stefan, 2011. "The conjoint quest for a liberal positive program: "Old Chicago", Freiburg and Hayek," HWWI Research Papers 109, Hamburg Institute of International Economics (HWWI).
    2. Moe Thorvald Grung, 2013. "Control of Finance as a Prerequisite for Successful Monetary Policy: A Reinterpretation of Henry Simons’ “Rules versus Authorities in Monetary Policy”," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 3(3), pages 261-276, April.
    3. Eyitayo-Oyesode Oladiwura Ayeyemi, 2020. "Source-Based Taxing Rights from the OECD to the UN Model Conventions: Unavailing Efforts and an Argument for Reform," The Law and Development Review, De Gruyter, vol. 13(1), pages 193-227, January.
    4. William J. Byrne & Mitsuo Sato, 1976. "The Domestic Consequences of Alternative Systems of Corporate Taxation," Public Finance Review, , vol. 4(3), pages 259-284, July.
    5. repec:cte:derepe:de040603 is not listed on IDEAS
    6. John Helltwell, 1971. "Tax Reform in Australia and Canada," The Economic Record, The Economic Society of Australia, vol. 47(3), pages 351-365, September.
    7. Michel Boucher, 1975. "La réforme fiscale de l'impôt sur le revenu des particuliers était-elle nécessaire?," Canadian Public Policy, University of Toronto Press, vol. 1(4), pages 527-535, Autumn.
    8. Kevin McLoughlin & Stuart B. Proudfoot, 1981. "Giving by not Taking: A Primer on Tax Expenditures," Canadian Public Policy, University of Toronto Press, vol. 7(2), pages 328-337, Spring.
    9. Alcalde, José & Marco-Gil, María del Carmen & Silva-Reus, José A., 2012. "Tax Burden Degree as a Tool to Design Tax Systems," QM&ET Working Papers 12-11, University of Alicante, D. Quantitative Methods and Economic Theory.
    10. Mirakhor, Abbas & Krichene, Noureddine, 2009. "The Recent Crisis: Lessons for Islamic Finance," MPRA Paper 56022, University Library of Munich, Germany.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:sae:pubfin:v:2:y:1974:i:1:p:73-85. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: SAGE Publications (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.