所得税研究

A HALF CENTURY OF ACHIEVEMENT, 1862-1911 1. The Uneventful Decade, 1862-1872 2. The Growing Permanence of the Tax, 1874-1894 3. The Emergence of the Newer Problems, 1894-1904 4. The Departmental Committee of 1904 5. 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

《所得税研究：历史，理论与实务》是作者埃德温.罗伯特.安德森.塞利格曼在20世纪初完成的作品，曾于1911年出版。本书对所得税这一税种展开全方位多角度的研究，为后人的研究奠定了良好的基础。本书多次再版重印。