Research Catalog
The personal exemptions in the income tax
- Title
- The personal exemptions in the income tax [by] Lawrence H. Seltzer.
- Author
- Seltzer, Lawrence H. (Lawrence Howard), 1897-1993.
- Publication
- New York, National Bureau of Economic Research; distributed by Columbia University Press, 1968.
Items in the Library & Off-site
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1 Item
| Status | Format | Access | Call Number | Item Location |
|---|---|---|---|---|
| Text | Use in library | HJ4653.E9 S4 | Off-site |
Details
- Description
- xi, 222 pages charts; 23 cm.
- Summary
- Analysis of fiscal policy in the USA, with particular reference to the effect of personal taxation exemptions on various segments of the taxpaying population and on income tax revenues and effective tax rates - questions the validity of exemptions in relation to the present-day basic cost of living, considers alternatives to the present system of uniform per capita exemption, and includes comment on relevant legislation. Bibliography pp. 209 to 216, and statistical tables.
- Series Statement
- Fiscal studies ; 12
- Uniform Title
- Fiscal studies ; 12.
- Subject
- Income tax > United States
- Tax exemption > United States
- Income tax
- Tax exemption
- fiscal policy
- taxation
- income
- cost of living
- legislation
- statistical table
- Income tax > United States
- Tax exemption > United States
- Impôt sur le revenu > États-Unis > déductions
- politique fiscale
- fiscalité
- revenu
- coût de la vie
- législation
- tableau statistique
- política fiscal
- tributación
- ingreso
- costo de la vida
- legislación
- cuadros estadísticos
- TAXATION
- United States
- USA
- Etats-Unis
- Estados Unidos
- Genre/Form
- bibliography.
- comment.
- bibliographie.
- commentaire.
- bibliografía.
- comentario.
- Bibliography (note)
- Bibliography: p. [209]-216.
- LCCN
- 68026505
- OCLC
- ocm00401757
- 401757
- SCSB-264664
- Owning Institutions
- Princeton University Library