Pub Date : 1947-02-01DOI: 10.1086/bullnattax41787493
O. Traylor
this question as well as the large issue of post-war fiscal policy. The federal government at once submitted a far-reaching set of proposals of which the focus was not merely revision of Dominion-Provincial relations according to the recommendations of the earlier Royal Commission, but rather maintenance of a high level of employment and income. The provinces were asked to give! up income taxation and succession duties for a term of years in return foi unconditional subsidies which would vary with gross national production. These subsidies were to be more generous than those given under the wartime tax agreements and they were not, as were those recommended by the Royal Commission, to rest explicitly upon fiscal need. The federal government also offered to carry a larger share of the cost of a social security program, and it proposed a coordinated program of counter-cyclical public investment. The conference dispersed to study the federal proposals, reassembling nine months later on April 29, 1946. Despite liberalization of federal payments, no general agreement could be reached chiefly because of the opposition of Ontario and Quebec. The next step came on June 27 when Mr. Ilsley presented his budget to the House of Commons. He then offered to negotiate with individual provinces agreements to run for five years by which an agreeing province would levy (a) no personal income tax, (b) a 5 percent tax, federally collected, on net corporate income, (c) either no succession duties, or if levied, an appropriate reduction in its subsidies. The in lieu subsidies were to be those offered at the last DominionProvincial Conference.10 Agreements on this basis have been signed by several provinces and all may be expected to sign except Ontario and Quebec. The opposition of Ontario rests primarily on economic grounds. The federal plan would lead to a net transfer of income from its residents to other Canadians. The opposition of Quebec rests on cultural and demographic features which make this province oppose centralization.
{"title":"COLORADO'S BONUS PLAN FOR AGED PENSIONERS","authors":"O. Traylor","doi":"10.1086/bullnattax41787493","DOIUrl":"https://doi.org/10.1086/bullnattax41787493","url":null,"abstract":"this question as well as the large issue of post-war fiscal policy. The federal government at once submitted a far-reaching set of proposals of which the focus was not merely revision of Dominion-Provincial relations according to the recommendations of the earlier Royal Commission, but rather maintenance of a high level of employment and income. The provinces were asked to give! up income taxation and succession duties for a term of years in return foi unconditional subsidies which would vary with gross national production. These subsidies were to be more generous than those given under the wartime tax agreements and they were not, as were those recommended by the Royal Commission, to rest explicitly upon fiscal need. The federal government also offered to carry a larger share of the cost of a social security program, and it proposed a coordinated program of counter-cyclical public investment. The conference dispersed to study the federal proposals, reassembling nine months later on April 29, 1946. Despite liberalization of federal payments, no general agreement could be reached chiefly because of the opposition of Ontario and Quebec. The next step came on June 27 when Mr. Ilsley presented his budget to the House of Commons. He then offered to negotiate with individual provinces agreements to run for five years by which an agreeing province would levy (a) no personal income tax, (b) a 5 percent tax, federally collected, on net corporate income, (c) either no succession duties, or if levied, an appropriate reduction in its subsidies. The in lieu subsidies were to be those offered at the last DominionProvincial Conference.10 Agreements on this basis have been signed by several provinces and all may be expected to sign except Ontario and Quebec. The opposition of Ontario rests primarily on economic grounds. The federal plan would lead to a net transfer of income from its residents to other Canadians. The opposition of Quebec rests on cultural and demographic features which make this province oppose centralization.","PeriodicalId":162826,"journal":{"name":"The Bulletin of the National Tax Association","volume":"65 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1947-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122054505","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1947-02-01DOI: 10.1086/bullnattax41787494
D. Worrall
{"title":"A CHALLENGE TO THE NATIONAL TAX ASSOCIATION","authors":"D. Worrall","doi":"10.1086/bullnattax41787494","DOIUrl":"https://doi.org/10.1086/bullnattax41787494","url":null,"abstract":"","PeriodicalId":162826,"journal":{"name":"The Bulletin of the National Tax Association","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1947-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122211019","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1947-02-01DOI: 10.1086/bullnattax41787490
E. Elkin
The Executive Committee of the Association held a meeting in New York January 27 attended by well over a majority of the members and in many respects representing the viewpoints of two or three additional men to those actually present in person. The Committee took several steps which will prove to be of general interest to members of the Association; and it set in motion certain other actions which will be implemented in large part through the Committee of 15, a group which met jointly with the Executive Committee. Among the significant steps taken were (a) action to distribute a membership list to the personnel of the Membership Committee, of the Executive Committee, and of the Committee of 15; (b) action subsequently to publish a membership directory of the Association; (c) action to increase the dues from $5 to $10, effective July 1, 1947; (d) action looking toward the ultimate substitution for the Bulletin of a first-rate journal of government finance; and (e) action looking toward bringing up to date the index prepared as of 1926 by Mr. and Mrs. Roy G. Blakey. James W. Martin, President
{"title":"DOUBLE TAXATION OF DIVIDENDS","authors":"E. Elkin","doi":"10.1086/bullnattax41787490","DOIUrl":"https://doi.org/10.1086/bullnattax41787490","url":null,"abstract":"The Executive Committee of the Association held a meeting in New York January 27 attended by well over a majority of the members and in many respects representing the viewpoints of two or three additional men to those actually present in person. The Committee took several steps which will prove to be of general interest to members of the Association; and it set in motion certain other actions which will be implemented in large part through the Committee of 15, a group which met jointly with the Executive Committee. Among the significant steps taken were (a) action to distribute a membership list to the personnel of the Membership Committee, of the Executive Committee, and of the Committee of 15; (b) action subsequently to publish a membership directory of the Association; (c) action to increase the dues from $5 to $10, effective July 1, 1947; (d) action looking toward the ultimate substitution for the Bulletin of a first-rate journal of government finance; and (e) action looking toward bringing up to date the index prepared as of 1926 by Mr. and Mrs. Roy G. Blakey. James W. Martin, President","PeriodicalId":162826,"journal":{"name":"The Bulletin of the National Tax Association","volume":"98 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1947-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115795885","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1947-02-01DOI: 10.1086/bullnattax41787492
J. A. Maxwell
There is a tendency to look upon intergovernmental relations as a sort of contest between opposing teams, whereas really they are part of a productive enterprise in which all who participate are members of the same team . . . . . . The responsibilities of government have grown so great, its operations are of such importance, the alternatives to efficient free government are so full of threat to personal liberties that we can no longer tolerate the luxury of governmental units that block each other's way in a confused movement toward divergent goals. The course I am urging is an imperative search for means to preserve the freedom inherent in our system of multiple government while ending the license of individual units of government to impair the common interest through competition and conflict.
{"title":"RECENT INTERGOVERNMENTAL FISCAL RELATIONS IN AUSTRALIA AND CANADA","authors":"J. A. Maxwell","doi":"10.1086/bullnattax41787492","DOIUrl":"https://doi.org/10.1086/bullnattax41787492","url":null,"abstract":"There is a tendency to look upon intergovernmental relations as a sort of contest between opposing teams, whereas really they are part of a productive enterprise in which all who participate are members of the same team . . . . . . The responsibilities of government have grown so great, its operations are of such importance, the alternatives to efficient free government are so full of threat to personal liberties that we can no longer tolerate the luxury of governmental units that block each other's way in a confused movement toward divergent goals. The course I am urging is an imperative search for means to preserve the freedom inherent in our system of multiple government while ending the license of individual units of government to impair the common interest through competition and conflict.","PeriodicalId":162826,"journal":{"name":"The Bulletin of the National Tax Association","volume":"56 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1947-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131426221","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1947-01-01DOI: 10.1086/bullnattax41787486
J. Lieblein, G. E. Hughes
a. Redefining basis of assessment used by State Tax Commission and county assessors to "50 per cent of its full cash value," with all levy ceilings adjusted accordingly; b. Giving State Tax Commission greater authority over original assessments with adequate legal recourse when county assessors refuse to make required adjustments; c. Requiring equalization of tangible property assessment between school districts and between different classes of tangible property as a prerequisite to participation in district school equalization funds on a percentage basis. 4. Modification of mine occupation tax to even out the fluctuations in revenue
{"title":"SUMMARY OF PRINCIPAL TAX CHANGES IN THE BRITISH BUDGETS OF OCTOBER 23, 1945 AND APRIL 9, 1946","authors":"J. Lieblein, G. E. Hughes","doi":"10.1086/bullnattax41787486","DOIUrl":"https://doi.org/10.1086/bullnattax41787486","url":null,"abstract":"a. Redefining basis of assessment used by State Tax Commission and county assessors to \"50 per cent of its full cash value,\" with all levy ceilings adjusted accordingly; b. Giving State Tax Commission greater authority over original assessments with adequate legal recourse when county assessors refuse to make required adjustments; c. Requiring equalization of tangible property assessment between school districts and between different classes of tangible property as a prerequisite to participation in district school equalization funds on a percentage basis. 4. Modification of mine occupation tax to even out the fluctuations in revenue","PeriodicalId":162826,"journal":{"name":"The Bulletin of the National Tax Association","volume":"121 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1947-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121400906","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1947-01-01DOI: 10.1086/bullnattax41787482
Marvel M. Stockwell
Indeed, it is well recognized that taxes and tax exemptions operate like the police power, and are often consciously employed for the regulation of industry, morals, or welfare, rather than the acquisition of public revenue. . . . Even when not consciously intended to be regulative, taxes nevertheless regulate, for they, like the protective tariff, determine the directions in which people may become wealthy by determining directions in which they may not become wealthy.13
{"title":"MOTOR VEHICLE FUELS TAXES IN CALIFORNIA","authors":"Marvel M. Stockwell","doi":"10.1086/bullnattax41787482","DOIUrl":"https://doi.org/10.1086/bullnattax41787482","url":null,"abstract":"Indeed, it is well recognized that taxes and tax exemptions operate like the police power, and are often consciously employed for the regulation of industry, morals, or welfare, rather than the acquisition of public revenue. . . . Even when not consciously intended to be regulative, taxes nevertheless regulate, for they, like the protective tariff, determine the directions in which people may become wealthy by determining directions in which they may not become wealthy.13","PeriodicalId":162826,"journal":{"name":"The Bulletin of the National Tax Association","volume":"105 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1947-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124296931","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1947-01-01DOI: 10.1086/bullnattax41787481
T. F. Haygood
It is our unpleasant duty to inform the membership that distribution of the Proceedings of the Thirty-ninth Annual Conference has been delayed far beyond expectations by the inability of our printers to secure full delivery of paper ordered many months ago. Once delivery is completed, which there is reason to hope will be early in February, we are assured that the printing, binding, and mailing will proceed with dispatch.
{"title":"TAXATION FOR NONFISCAL PURPOSES","authors":"T. F. Haygood","doi":"10.1086/bullnattax41787481","DOIUrl":"https://doi.org/10.1086/bullnattax41787481","url":null,"abstract":"It is our unpleasant duty to inform the membership that distribution of the Proceedings of the Thirty-ninth Annual Conference has been delayed far beyond expectations by the inability of our printers to secure full delivery of paper ordered many months ago. Once delivery is completed, which there is reason to hope will be early in February, we are assured that the printing, binding, and mailing will proceed with dispatch.","PeriodicalId":162826,"journal":{"name":"The Bulletin of the National Tax Association","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1947-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134049103","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1947-01-01DOI: 10.1086/bullnattax41787483
Glenn D. Morrow
an organization equipped to conduct the work, the department may let the city government expend the funds. With the approval of the Department of Public Works, a city may spend the money to acquire rights of way, or let it accumulate for a major project, or even spend it outside the city limits for projects helpful to the city's highway problem. Though there is variation in how and by whom the city's allotment is spent, there is not " diversion," since the cities' expenditures for streets are so much greater than their gas tax allotments.
{"title":"OPERATION OF THE KENTUCKY STATE AND LOCAL TAX SYSTEM IN RELATION TO MANUFACTURING DEVELOPMENT","authors":"Glenn D. Morrow","doi":"10.1086/bullnattax41787483","DOIUrl":"https://doi.org/10.1086/bullnattax41787483","url":null,"abstract":"an organization equipped to conduct the work, the department may let the city government expend the funds. With the approval of the Department of Public Works, a city may spend the money to acquire rights of way, or let it accumulate for a major project, or even spend it outside the city limits for projects helpful to the city's highway problem. Though there is variation in how and by whom the city's allotment is spent, there is not \" diversion,\" since the cities' expenditures for streets are so much greater than their gas tax allotments.","PeriodicalId":162826,"journal":{"name":"The Bulletin of the National Tax Association","volume":"134 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1947-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132562260","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1947-01-01DOI: 10.1086/bullnattax41787484
David H. McKinney
Comparative statistics of whiskey production, storage, and withdrawals in Kentucky and in the other whiskey producing states, presented in Table 7, are reasonably conclusive that distilling and blending activities in Kentucky, the production tax paid by Kentucky distillers notwithstanding, were, prior to the war, more than keeping pace with corresponding activities in other states. This fact is clearly evident whether measuured by (a) annual whiskey production, (b) amount of materials used annually in rectified spirits production, (c) whiskey in storage at the close of fiscal years, (d) annual whiskey withdrawals, or (e) annual withdrawals of bottled-in-bond whiskey. The same conclusion is equally apparent from the comparative statistics of manufacturing, storage and withdrawal activities in Kentucky and in either the other principal bourbon or the rye whiskey producing states.
{"title":"FACING THE CITY FINANCE \"SQUEEZE\"","authors":"David H. McKinney","doi":"10.1086/bullnattax41787484","DOIUrl":"https://doi.org/10.1086/bullnattax41787484","url":null,"abstract":"Comparative statistics of whiskey production, storage, and withdrawals in Kentucky and in the other whiskey producing states, presented in Table 7, are reasonably conclusive that distilling and blending activities in Kentucky, the production tax paid by Kentucky distillers notwithstanding, were, prior to the war, more than keeping pace with corresponding activities in other states. This fact is clearly evident whether measuured by (a) annual whiskey production, (b) amount of materials used annually in rectified spirits production, (c) whiskey in storage at the close of fiscal years, (d) annual whiskey withdrawals, or (e) annual withdrawals of bottled-in-bond whiskey. The same conclusion is equally apparent from the comparative statistics of manufacturing, storage and withdrawal activities in Kentucky and in either the other principal bourbon or the rye whiskey producing states.","PeriodicalId":162826,"journal":{"name":"The Bulletin of the National Tax Association","volume":"183 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1947-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131468384","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1947-01-01DOI: 10.1086/BULLNATTAX41787485
Dilworth Walker
{"title":"UTAH'S TAX REVISION PROGRAM","authors":"Dilworth Walker","doi":"10.1086/BULLNATTAX41787485","DOIUrl":"https://doi.org/10.1086/BULLNATTAX41787485","url":null,"abstract":"","PeriodicalId":162826,"journal":{"name":"The Bulletin of the National Tax Association","volume":"286 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1947-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124552069","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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