View original document

The full text on this page is automatically extracted from the file linked above and may contain errors and inconsistencies.

TAXATION ASPECTS OF GOVERNMENT FINANCE




BHARGAVA, R. N.
The concept of taxable capacity, INDIAN
ECONOMIC REVIEW., II, February*, 1954- pp. 115-21.
KAPUR, G. P. and VENU, S.: The concept of taxable capacity: a comment, ibid., August, 1954-, pp. 104,-06




BLOUGH, Roy
THE FEDERAL TAXING PROCESS. New York;
Prentice-Hall, 1952.

economic and political limits of taxation,
pp. 2U-52, 260-64..




BEONFENBRENNER, Martin
"Diminishing returns in federal taxation?
JOURNAL OF POLITICAL ECONOMY,
October, 1942.
Pp. 20.




BROWN, E. Cary
EFFECTS OF TAXATION: DEPRECIATION ADJUSTMENTS FOR
PRICE CHANGES. Boston: Graduate School of Business
Administration, Harvard University, 1952. Pp. xiii +
161.
Review: by Paul Kircher, JOURNAL OF POLITICAL ECONOMY,
LXI, Feb., 1953, pp. 38-9.
by John F. Due, AMERICAN ECONOMIC REVIEW, v. 43,
March, 1953, pp. 205-8.




SMITH, Dan Throop
EFFECTS OF TAXATION: CORPORATE FINANCIAL POLICY.
Boston* Graduate School of Business Administration,
Harvard University, 1952. Pp. xii, 301.
Review: by E. Gordon Keith, JOURNAL OF POLITICAL
ECONOMY, LXI, Feb. 1953, pp. 89-90.
by John F. Due, AMERICAN ECONOMIC REVIEW, v. A3,
March, 1953, pp. 205-8.




BUTTERS, J. Keith; THOMPSON, Lawrence E.j and
BOLLINGER, Lynn L.
EFFECTS OF TAXATION, INVESTMENTS BY
INDIVIDUALS. Boston: Harvard Graduate School of
Business Administration, 1953- Pp« xxxiv, 523.
Review: by M. Slade a-endrick, REVIEW OF ECONOMICS &
STATISTICS, vol. 36, May, 1954, pp. 24-6-7.




BUTTERS, J. Keith
"Taxation, Incentive and Financial Capacity,"
AMERICAN ECONOMIC REVIEW, SUPPLEMENT, vol. 44,
May 1954-




BUTTERS, J. Keith and LINTNER, John
EFFECT OF FEDERAL TAXES ON GROWING
ENTERPRISES. Boston: Harvard Graduate School
of Business Administration, 194-5• Pp. ix, 226.
Review: by John F. Due, REVIEW OF ECONOMIC STATISTICS,
vol. 29, Feb. 1947, pp. 61-2




CLARK, Colin
Welfare and Taxation. Oxford, Catholic Social
Guild, 1954.




CLARK, Colin
The Danger Point in Taxes, HARPER1R
MAGAZINE,
December, 1950, pp. 67-69.




/

CLARK, Colin
The Danger Point in Taxes, HARPER'S,
December, 1950,
pp. 67-69.

PECHMAN, J. A. and MAYER, T.: Mr. Colin Clark
on the Limits of Taxation, REVIEW OF ECONOMICS AND
STATISTICS,
August, 1952, pp. 232-2-42.




OurxdUv, ^

-frteWcti

CLAEK, Colin
Public finance and the value of money,
ECONOMIC JOUMAL, LV, December, 1945, pp. 371-389.




Concept of limits of taxation

WALD, H. P., The classical
indictment of indirect taxation
QJE, 1944-45
HENDERSON, A., The case for Indirect taxation, EJ, 1948•
LITTLE, I.M.D,, Direct vs.
Indirect taxes, EJ, 1951
HIcKS, J.R., A Reconsideration
of the theoiy of value, Economica
1934, pp. 69-71




GIBLIN, L. F.
Taxable capacity, ECONOMIC RECORD,
December, 1933.
Pp. 7.




OB

Huh* c4

dftcttttictjs

fo/)T/OAJ*U




TAX

d&MlAJ/il*

GOODE, Eichard
An economic limit on taxes, NATIONAL TAX JOURNAL,
September, 1952, pp. 227-233.




QmuUn <

tU* J«&4

GOODE, R. B.
"An Economic Limit on Taxes: Some Recent Discussions, " NATIONAL TAX JOURNAL, v. 5, Sept. 1952, pp.
227-33.




GROVES, H* M.
Are taxes too high? THE ANNALS of the
American Academy of Political 81 Social Science,
September, 1952.
6 pp.




HELLER, Walter ¥•
"How High Can Taxes Go?* Proceedings of the
National Tax Association [45th Annual Conference]
Sacramento, National Tax Assn., 1953*
pp. 243-54.




HELLER, Walter ¥•
Practical limitations on the Federal net
income tax:
Heller, W.W.: Limitations of the Federal
individual income tax, JOUMAL OF
FINANCE, VII, May, 195?, pp. 185202,




HELLER, V. V.
Limitations of the federal individual income
tax, JOURNAL OF FINANCE,
«ar*h, 1952.
10 pp.




HELLER, W. V.
Limitations of the federal individual
income tax, JOURNAL OF FINANCE,
May, 1952.
18 pp.




Practical limitations of the Federal Net Income Tax
Papers: ¥• ¥. Heller
B. U. Ratchford
G. T. Break
Discussion: Laszlo Ecker-Raea, M. Gainsbrugh, L. W«
Seltzer, JOURNAL OF FINANCE,
May, 1952.




Hl<*G1A)Z

#• H

»7

7

fit*}.




/9SJ>

HIGGINS, B. H.
"A note on taxation and i n f l a t i o n , "
CANADIAN JOURNAL OF ECONOMICS AND POLITICAL SCIENCE,
XIX, Aug. 1953, pp. 392-402; see a l s o "Professor
Higgins on the l i m i t s of taxation, 1 * i b i d . , XX, May
1954, PP. 236-238.




KDMEL, Lewis H.
Our tax burdens and taxable capacity,
THE ANNALS, American Academy of Political and Social
Science,
November, 1949f pp. 152-160.




ih¥tU^J^-

KIMMEL, Levis H.
"Our Tax Burdens and Taxable Capacity,11
ANNALS of the Academy of Pol. & Soc. Sci.,
Nov. 1949.




KUZNETS, Simon
N&tional income and taxable c a p a c i t y ,
AMERICAN ECONOMIC REVIEW, SUPPLEMENT, Vol. 3 2 ,
March, 1942.




MARRIS, R. L.

A note on measuring the share of the pabllo
sector, EETIEtf OF ECONOMIC STUDIES, XXII(3), No. 59,
1954/55, pp. 2U-219.




PREST, A. H.
"Government Revenue and the National Income,"
PUBLIC JTINANCE, Vol. VI, Wo. 3 , 1951.
pp. 238-252.
Measuring the share of the public sector




PECHMAN, J. A. and MAYER., T.
Mr. Colin Cl?rV on the Limits of Taxation,
REVIEW OF ECONOMICS AND STATISTICS, August, 1952,
pp. 232-242.




RATCHFORD, B. U.
P r a c t i c a l l i m i t a t i o n s to the net
income t a x , JOURNAL OF FINANCE, VII,
May, 1952, pp. 203-213.




MTCHFOPD, B. U.
Practical limitations to the net income
tax—general, JOURNAL OF FINANCE,
May, 1952.
11 pp.




Taxation*
Sel igraan, ikiwin R. A,
The effects of taxation.
(In P o l i t i c a l
science quarterly.
v.38 f March, 1923.
p.l-2J5j

Seligraan, Edwin R. A.




M
Selignan, Edwin R. ! •
The effects of taxation.
(In P o l i t i c a l
science quarterly.
v*38 f March, 1923.
p*1-23J

Taxation




SELIGMAN, Edwin R. A.
ESSAYS IN TAXATION.
Macmillan Company, 1921 •




New York: The

SELIGMAN, Edvin R. A.

lork:

THE SHIFTING AND INCIDENCE OF TAXATION. New
Columbia University Press, 3d ed., 1910.




r
Shirras, G. Findlay.
Taxable capacity and the burden of taxation
and public debt.
(in Journal of the Boyal Statistical Society, v.88,July,1925, p.513-544. )

Taxation
Debts - j^ubli©




*

SMITH, Dan T.
Notes on the inflationary consequences of high
taxation, REVIEW OF ECONOMICS & STATISTICS,
August, 1952.
pp. 243-247.




fitbj

$HT>O(*«

SMITH, Dan T.
Note on inflationaiy consequences of high
taxation, REV. OF ECONS. & STATIS.,
Aug. 1952




SMITH, Dan Throop
EFFECTS OF TAXATION: CORPORATE FINANCIAL
POLICY. Boston: Harvard Graduate School o f Business
Administration, 1952. Pp. x i i , 3 0 1 .
Review: by C. Lowell H a r r i s s , REVIEW OF ECONOMICS &
STATISTICS, v o l . 36, Aug. 1954, pp. 349-50.




SNAVELT, T. R.
"The Colyyn Conmittee and the Incidence of
Income Tax," QUARTERLT JOUBNAL OF ECONOMICS, Vol. 4 2 ,
1

pp. 6^1- 4 4#.




TAX INSTITUTE
THE LIMITS OF TAXABLE CAPACITY: A SYHPOSIUM*
Princeton: Tax Institute, Inc., 1953* Pp* viii, IB£.
Prof. Dan T. Smith on limits of taxable capacity;
Heller, V.V.: Limits with respect to income taxation
w
DeVegh, I.:
«
*
it death taxation
Arnold, J* A*, Jr**
state and local taxation
Douglas, Monteath: British and Canadian experience
Chandler, L.V.:
taxation as an instrument of inflation
control
Clark, Colin: effects upon the value of moneyj
P.olph, E.R.: individual and business incentives
Eloch, H^S.: economic growth

Other papers (somewhat removed from main topic):
Hughes, Rowland R.: on governemtn expenditures
Paul, Maurice G#, Jr.: on problems of tax compliance
Turner, Clarence L.:




TAX INSTITUTE
LIMITS OF TAXABLE CAPACITY

Princeton, 1953,
184 pp. Price $5.

/ten

Throop Stoith: Analysis of l&ctors limiting Taxable
Capacity
R. R« Hughes* Government Expenditures—Possibilities
for Control and Reduction
Monteatb Douglas: Taxable Capacity and British and
Canadian Experience
C, L. Turner ~ Presidential Address
>». V. Heller* Limits of Taxable Capacity with Respect
to Income Taxation

I. de Vegh: Limits of Taxable Capacity with Respect to
Death Taxation
L» V* Chandler: Taxation as an Instrument of Inflation
Control
James A. Arnold: State and Local Taxing Capacity
Colin Clark: Long-Run Effects of Taxation upta Value of
Money
M« G. Paul, Jr.: Problems of Tax Compliance
E. R. Rolph: Effects of Taxation upon Individual and
Business Incentives
H. S. Bloch: The Relation of Tax Policy to Economic
Growth



VINER, Jacob
Taxation and changes in price levels,
THE JOUBNAL OF POLITICAL ECONOMY, Vftl. 31,
No. Uy August, 1923.




Viwefl. Jacob
l**aho*i 4*jd
J°»**>4L.

OF

Cfoirqej ttf price
Pt>i,inc/}i.

VW- 3 / , To V A»1 . /U3




fcoe/t

£cosooMy
pp.

if<iY-S3Lo

WOLFE, J. N.
Professor Higgins on the limits of taxation,
CANADIAN JOURNAL OF ECONOMICS & POLITICAL SCIENCE, XX,
no. 2, May, 1954.




WOLFE, J . N.
Professor Hlgglns on tke l i m i t s of taxation,
CANADIAN JOUENAL OF ECONOMICS & POLITICAL SCIENCE,
XX, No. 2 , May, 1954. pp
iu-*f