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Journal Article
South Atlantic Quarterly (1921) 20 (3): 191–200.
Published: 01 July 1921
...R. Estcourt Copyright © 1921 by Duke University Press 1921 Volume XX JULY, 1921 Number 3 The South Atlantic Quarterly Why Not a Sales Tax? R. Estcourt Berkeley, California The financial needs of the Federal Government of the United States of America for the next three years have been...
Journal Article
South Atlantic Quarterly (1919) 18 (4): 289–298.
Published: 01 October 1919
...C. Chilton Pearson The Present Status of Tax Reform in North Carolina C. Chilton Pearson Wake Forest College That there is need for tax reform in North Carolina very few will deny. The existing system if system it can be called possesses few virtues.1 It is not elastic. For the ca­ pacity...
Journal Article
South Atlantic Quarterly (1914) 13 (3): 220–232.
Published: 01 July 1914
...Roy G. Blakey Copyright © 1914 by Duke University Press 1914 Income Tax Discrimination and Differentiation Roy G. Blakey Assistant Professor of Economics in Cornell University. In this discussion of certain features of the new American income tax, it is not the intention to confine...
Journal Article
South Atlantic Quarterly (1910) 9 (1): 35–42.
Published: 01 January 1910
...Alvin S. Johnson Copyright © 1910 by Duke University Press 1910 The Incidence of the Federal Corporation Tax By Alvin S. Johnson Professor of Economics in the University of Texas From the viewpoint of the financier, the provision for the taxa­ tion of corporations, incorporated as section 38...
Journal Article
South Atlantic Quarterly (2022) 121 (3): 612–627.
Published: 01 July 2022
...Jose Atiles This article develops a sociolegal analysis of the legislation and tax policies implemented by the US and Puerto Rico (PR) governments to incentivize venture capitalists and cryptocurrency investors to relocate to PR. Specifically, the article looks at the role that Act 60 of 2019...
Journal Article
South Atlantic Quarterly (1984) 83 (4): 447–456.
Published: 01 October 1984
...David G. Davies Copyright © 1984 by Duke University Press 1984 Tax Policy, Economic Growth, and the Ideas of the New Supply-Side Economists David G. Davies The negligible rate of growth of most developed and developing economies has led to a growing disenchantment with the long-reigning...
Journal Article
South Atlantic Quarterly (1932) 31 (2): 150–155.
Published: 01 April 1932
...J. W. Manning Copyright © 1932 by Duke University Press 1932 COUNTY CONSOLIDATION AS A MEANS OF TAX REDUCTION J. W. MANNING IT HAS often been said that the people of the United States are overgoverned and overtaxed. Many proponents of tax reduction have idealized their objective without...
Journal Article
South Atlantic Quarterly (1976) 75 (1): 1–7.
Published: 01 January 1976
...Alexander Heard Copyright © 1976 by Duke University Press 1976 Tax Reform vs. Voluntaryism: The New Threat to Higher Education in America Alexander Heard This article was presented at the Graduation Exercises of Duke University on May 11, 1975. Alexander Heard is Chancellor of Vanderbilt...
Journal Article
South Atlantic Quarterly (1917) 16 (3): 236–247.
Published: 01 July 1917
...Roy G. Blakey Copyright © 1917 by Duke University Press 1917 The Effects of Bonds and Taxes in War Finance Roy G. Blakey The University of Minnesota Vague and erroneous ideas about war finance are perhaps more general than about any other matter of such vital im­ portance in the great...
Journal Article
South Atlantic Quarterly (2011) 110 (2): 529–538.
Published: 01 April 2011
... was the culmination of a state Republican Party that had for years maintained effective minority rule by grafting the tax wedge onto the racial wedge and a Democratic opposition that came to accept the description of public infrastructure as a “safety net” for society's alleged losers. University administrators...
Journal Article
South Atlantic Quarterly (2013) 112 (4): 812–817.
Published: 01 October 2013
...), such as New York’s Empire State Development Corporation, are authorized to issue debt backed by tax dollars. There are tens of thousands of such entities across the United States, a “shadow government” not accountable to voters. PAs operate based on a corporate model in which overleveraged holdings are hidden...
Journal Article
South Atlantic Quarterly (2021) 120 (2): 436–445.
Published: 01 April 2021
...Karim Makdisi This essay frames the early promise and energy of Lebanon’s October 2019 uprising, triggered by the government’s announcement of a series of regressive taxes. After fifteen years of civil war (1975–90) and three decades of postwar neoliberal policies, people rose up against...
Journal Article
South Atlantic Quarterly (2021) 120 (4): 809–822.
Published: 01 October 2021
... and evade taxes. Market pressure is also enforced by its inclusion, with other productive goals such as service fluidity and quality, into a digital model of management inspired by lean production. The application is configured to operate as a device of technical and hegemonic control that incorporates just...
Journal Article
South Atlantic Quarterly (1933) 32 (1): 43–62.
Published: 01 January 1933
... their obligations. This increasing of state functions in order to relieve the county tax burden on property furnishes the key­ note of the state s finances for the past four years. Secondly, the State has just completed an ambitious program of borrow­ ing, and the full burden of servicing the debt is now being felt...
Journal Article
South Atlantic Quarterly (1915) 14 (1): 15–27.
Published: 01 January 1915
... ever, had levied a tax on the income of individuals. It also eliminated from exemption from the corporation tax those corporations having a net income of less than $5,000. The framers of the act had, therefore, expected sufficient income from these two sources to offset the decrease in customs re­...
Journal Article
South Atlantic Quarterly (1920) 19 (4): 289–301.
Published: 01 October 1920
....* This machinery was only partially successful, largely because it provided for a county and so a local assessment. Much property was, however, put upon the tax list which had not been there before, and the values were appreciably in­ creased. As a system, though, it was a distinct failure as the succeeding years...
Journal Article
South Atlantic Quarterly (1913) 12 (4): 314–326.
Published: 01 October 1913
... as per­ manently insignificant as that in certain forms of taxation by the nation has been vitally important. What are the reasons? Why, for instance, has the North Carolina citizen been excited, at least in every presidential year, over the tariff the tax which he pays to the nation? Why has he taken...
Journal Article
South Atlantic Quarterly (1928) 27 (1): 1–15.
Published: 01 January 1928
... and conditions leading up to it, see Raper, C. L., North Carolina s Taxation Problem and its Solution , South Atlantic Quarterly, Vol. XIV, No. I; Pearson, C. Chilton, The Present Status of Tax Reform in North Carolina , (/bid., Vol. XVIII, No. 4); and Francis Nash, Revaluation and Taxation in North Carolina...
Journal Article
South Atlantic Quarterly (1913) 12 (3): 235–247.
Published: 01 July 1913
... cent of the poll taxes should be de­ voted to public education. For the first time in our history we had a state tax levied for educational purposes. For the first time in our history we saw the state recognizingits obligation to educate the black children of the state. It was no small gain to our...
Journal Article
South Atlantic Quarterly (1915) 14 (1): 1–14.
Published: 01 January 1915
.... It was the thought of not a few citizens that our glaring defects of assessment could be remedied more effectively by such a change in our funda­ mental law. The requirement of a uniform rate of tax upon all kinds of property, however different in their nature, their value to the community, or their tangibility...