所得税研究：历史、理论与实务

INTRODUCTIONTHE FUNDAMENTAL PROBLEMSTHE LAWS OF MONEY1. The Development of the Norm of Taxation2. Property as the Test of Faculty3. Expenditure and Product as Tests of Faculty4. Income as the Test of Faculty5. The Meaning of Income6. The Differentiation of Taxation7. Exemption from Taxation8. Graduation of Taxation9. The Three Types of Income TaxPART ⅠTHE INCOME TAX ABROADTHE MIDDLE AGESTHE INCOME TAX IN THE MIDDLE AGES1. The Local Taxes2. The General or State TaxesBOOK ⅠTHE INCOME TAX IN GREAT BRITAINCHAPTER ⅠTHE WAR INCOME TAX, 1798-18161. The Origin of the Triple Assessment2. The Act of 17983. Pitts Conversion to the Income Tax4. The Act of 17995. The Public Attitude toward the Income Tax6. The Act of 18037. The Act of 18068. The Repeal of the Income TaxCHAPTER ⅡTHE INCOME TAX ON TRIAL, 1842-18621. The Interval, 1816-18322. The Unrest, 1832-18423. Peel's Act of 18424. The Development to 18515. The Select Committee of 18516. Gladstone's Budget of 18537. A Decade of Quiet8. The Committee of 1861CHAPTER ⅢTHE MODERN INCOME TAX: A HALF CENTURY OF ACHIEVEMENT, 1862-19111. The Uneventful Decade, 1862-18722. The Growing Permanence of the Tax, 1874-18943. The Emergence of the Newer Problems, 1894-19044. The Departmental Committee of 19045. The Question of Fraud……BOOK ⅡTHE INCOME TAX IN OTHER EUROPEAN COUNTRIESCHAPTER ⅠTHE INCOME TAX IN GERMANYCHAPTER ⅡTHE INCOME TAX IN FRANCECHAPTER ⅢTHE INCOME TAX IN OTHER COUNTRIESPART ⅡTHE INCOME TAX AT HOMECHAPTER ⅠTHE INCOME TAX IN THE AMERICAN COLONIESCHAPTER ⅡSTATE INCOME TAXESCHAPTER ⅢTHE CIVIL WAR INCOME TAXAPPEND IXTHE INCOME TAX IN THE CONFEDERACYCHAPTER IVTHE INCOME TAX OF 1894CHAPTER VTHE CONSTITUTIONALITY OF THE INCOME TAXCHAPTER VITHE PROPOSED SIXTEENTH AMENDMENT TO THECONSTITUTIONCONCLUSIONA PRACTICABLE PROGRAMMEBIBLIOGRAPHY