State and Local Taxation: International Conference Under the Auspices of the International Tax Association : Addresses and Proceedings, Volume 4International Tax Association, 1911 |
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Halaman 44
... according to their ability to bear , without depriving them of the means of subsistence . The only accurate if it is just system that could be devised , theoretically , would be one upon income , where those whose incomes only provide ...
... according to their ability to bear , without depriving them of the means of subsistence . The only accurate if it is just system that could be devised , theoretically , would be one upon income , where those whose incomes only provide ...
Halaman 60
... According to their func- tion , therefore , according to the comparative rates of income and property taxation , and according to the relative complete- ness of income and property assessment , the Swiss income taxes produce from 12 to ...
... According to their func- tion , therefore , according to the comparative rates of income and property taxation , and according to the relative complete- ness of income and property assessment , the Swiss income taxes produce from 12 to ...
Halaman 69
... according to the selling price gives a higher valuation than assessment according to the capitalized average yield . A gen- eration ago , when expenditures were smaller and taxes lower , the assessment of land was considerably below the ...
... according to the selling price gives a higher valuation than assessment according to the capitalized average yield . A gen- eration ago , when expenditures were smaller and taxes lower , the assessment of land was considerably below the ...
Halaman 72
... according to the capitalized average yield results in a lower valuation and is more favorable to rational utilization than the usual provision of American laws that land shall be assessed at its selling value . Swiss methods of taxing ...
... according to the capitalized average yield results in a lower valuation and is more favorable to rational utilization than the usual provision of American laws that land shall be assessed at its selling value . Swiss methods of taxing ...
Halaman 78
... According to Schanz and Cérenville , the total federal and cantonal taxes of Switzerland increased from 18,800,000 francs in 1856 to 51,200,000 francs in 1876 and 109,000,000 francs in 1896 , more than doubling in each period of twenty ...
... According to Schanz and Cérenville , the total federal and cantonal taxes of Switzerland increased from 18,800,000 francs in 1856 to 51,200,000 francs in 1876 and 109,000,000 francs in 1896 , more than doubling in each period of twenty ...
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Istilah dan frasa umum
A. C. PLEYDELL administration adopted amendment amount Annual appointed appraisal assessment Auditor average bank basis Board of Equalization cantons capital cents per $100 Chairman classes Committee companies Conference constitution county assessor county board Court DISCUSSION dollars double taxation earnings Elected enforce erty exempt federal Governor improvements income tax increase inheritance tax intangible property International Tax Association Iowa J. J. THOMAS J. W. HARRIS Jersey JUDGE LESER Kansas LAWSON PURDY legislation legislature levied ment method Milwaukee municipal Ohio owner parcel personalty POLLEYS practically present Prof PROFESSOR BULLOCK proportion purposes question railroad rate of taxation real estate real property reform resolution result revenue secure session South Dakota Swiss Tax Commission Tax Commissioner Tax Department tax maps tax rate taxable taxing district taxpayers tion township true value undervaluation uniform valorem valuation Vaud West Virginia Wisconsin York
Bagian yang populer
Halaman 280 - transfer " as used in this act shall be taken to include the passing of property or any interest therein in possession or enjoyment, present or future, by inheritance, descent, devise, bequest, grant, deed, bargain, sale or gift in the manner herein prescribed. The words
Halaman 194 - In construing and enforcing the provisions of this section, the act, omission, or failure of any officer, agent, or other person acting for or employed by any...
Halaman 282 - Exceptions , , . * . , ., . ,. ,,_ and limitations. passes by any such transfer to or for the use of any father, mother, husband, wife, child, brother, sister, wife or widow of a son or the husband of a daughter...
Halaman 281 - When the transfer is by will or intestate law, of property within the state, and the decedent was a nonresident of the state, at the time of his death.
Halaman 281 - When the transfer is of intangible property, or of tangible property within the state, made by a resident, or of tangible property within the state made by a nonresident, by deed, grant, bargain, sale, or gift, made...
Halaman 280 - A tax shall be and is hereby imposed upon the transfer of any property, real or personal...
Halaman 259 - No doubt it would be a great advantage to the country and to the individual states if principles of taxation could be agreed upon which did not contlict with each other, and a common scheme could be adopted by which taxation of substantially the same property in two jurisdictions could be avoided.
Halaman 235 - ... uniform rule of taxation for such property as shall be assessed by a state board of assessors, and the rate of taxation on such property shall be the rate which the state board of assessors shall ascertain and determine is the average rate levied upon other property upon which ad valorem taxes are assessed for state, county, township, school and municipal purposes.
Halaman 161 - ... all property, both real and personal, shall be taxed in proportion to its value, to be ascertained as prescribed by law. No one species of property, from which a tax may be collected, shall be taxed higher than any other species of property of equal value.
Halaman 280 - estate" and " property " as used in this act shall be taken to mean the property or interest therein of the testator, intestate, grantor...