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The New York State Tax Bulletin Volume 4, No. 4 book
The New York State Tax Bulletin Volume 4, No. 4 book
This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1919 Excerpt: ...are assessed under an ad valorem system as going concerns, while other kinds of business are not, they are today discriminated against, and will be under our proposed system unless relief is given at some other point. The system we propose enables us to recommend such relief. We propose that, in addition to the personal income tax and to the tax upon tangible property, there shall be a business tax as hereafter outlined. Wherever public service or other corporations may continue to be taxed as going concerns by a method which involves the taxation of what is commonly called the corporate excess, or the good will, of such companies, we recommend either that they be wholly relieved of the business tax, or that the rate of such tax be reduced to a figure that will fairly offset the extra burden of taxation imposed upon them by the property tax. In the taxation of gross receipts a similar adjustment is necessary wherever such taxation is in lieu of, and is substantially equivalent to, the taxation that would otherwise be imposed under an ad valorem tax upon corporations as going concerns. Concerning the comparative merits of the tax on gross receipts and ad valorem taxation, it is unnecessarv for us to express any opinion. We should probably be disinclined to recommend a change in the taxes on gross receipts now levied by such States as Minnesota, California, or Connecticut; and we should be equally disinclined to recommend a change in the ad valorem system now in successful operation in a State like Wisconsin. Diversity of method is not inconsistent with real equality in taxation, and at this point we content ourselves with a mere expression of our approval of the conclusions reached some years ago by the committee coasider t, aPPomted by the National Tax Asso...
Read online The New York State Tax Bulletin Volume 4, No. 4 Buy The New York State Tax Bulletin Volume 4, No. 4 Download The New York State Tax Bulletin Volume 4, No. 4 ebook, pdf, djvu, epub, mobi, fb2, zip, rar, torrent Download to iPad/iPhone/iOS, B&N nook The New York State Tax Bulletin Volume 4, No. 4 ebook, pdf, djvu, epub, mobi, fb2, zip, rar, torrent
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The New York State Tax Bulletin Volume 4, No. 4 by New York Dept of Finance
---------------------------------------------------------------
Author: New York Dept of Finance
Number of Pages: 110 pages
Published Date: 01 Mar 2012
Publisher: Rarebooksclub.com
Publication Country: Miami Fl, United States
Language: English
ISBN: 9781130375466
File Name: The.New.York.State.Tax.Bulletin.Volume.4,.No..4.pdf
Download Link: The New York State Tax Bulletin Volume 4, No. 4
---------------------------------------------------------------
Author: New York Dept of Finance
Number of Pages: 110 pages
Published Date: 01 Mar 2012
Publisher: Rarebooksclub.com
Publication Country: Miami Fl, United States
Language: English
ISBN: 9781130375466
File Name: The.New.York.State.Tax.Bulletin.Volume.4,.No..4.pdf
Download Link: The New York State Tax Bulletin Volume 4, No. 4
---------------------------------------------------------------
This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1919 Excerpt: ...are assessed under an ad valorem system as going concerns, while other kinds of business are not, they are today discriminated against, and will be under our proposed system unless relief is given at some other point. The system we propose enables us to recommend such relief. We propose that, in addition to the personal income tax and to the tax upon tangible property, there shall be a business tax as hereafter outlined. Wherever public service or other corporations may continue to be taxed as going concerns by a method which involves the taxation of what is commonly called the corporate excess, or the good will, of such companies, we recommend either that they be wholly relieved of the business tax, or that the rate of such tax be reduced to a figure that will fairly offset the extra burden of taxation imposed upon them by the property tax. In the taxation of gross receipts a similar adjustment is necessary wherever such taxation is in lieu of, and is substantially equivalent to, the taxation that would otherwise be imposed under an ad valorem tax upon corporations as going concerns. Concerning the comparative merits of the tax on gross receipts and ad valorem taxation, it is unnecessarv for us to express any opinion. We should probably be disinclined to recommend a change in the taxes on gross receipts now levied by such States as Minnesota, California, or Connecticut; and we should be equally disinclined to recommend a change in the ad valorem system now in successful operation in a State like Wisconsin. Diversity of method is not inconsistent with real equality in taxation, and at this point we content ourselves with a mere expression of our approval of the conclusions reached some years ago by the committee coasider t, aPPomted by the National Tax Asso...
Read online The New York State Tax Bulletin Volume 4, No. 4 Buy The New York State Tax Bulletin Volume 4, No. 4 Download The New York State Tax Bulletin Volume 4, No. 4 ebook, pdf, djvu, epub, mobi, fb2, zip, rar, torrent Download to iPad/iPhone/iOS, B&N nook The New York State Tax Bulletin Volume 4, No. 4 ebook, pdf, djvu, epub, mobi, fb2, zip, rar, torrent
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Oriental Magic book