Thematische Bibliographien / Taxation, United States, 1914

Inhaltsverzeichnis

  1. Zeitschriftenartikel
  2. Dissertationen
  3. Bücher
  4. Buchteile
  5. Konferenzberichte
  6. Berichte der Organisationen

Auswahl der wissenschaftlichen Literatur zum Thema „Taxation, United States, 1914“

Autor: Grafiati
Veröffentlicht am 28. Juli 2024
Zuletzt aktualisiert am 31. Juli 2025

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Zeitschriftenartikel zum Thema "Taxation, United States, 1914"

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McLEAN, IAIN, and JENNIFER NOU. "Why Should We Be Beggars with the Ballot in Our Hand? Veto Players and the Failure of Land Value Taxation in the United Kingdom, 1909–14." British Journal of Political Science 36, no. 4 (2006): 575–91. http://dx.doi.org/10.1017/s0007123406000317.

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Recent veto player work argues that majoritarian regimes such as the United Kingdom have better fiscal discipline and smaller welfare states than proportional regimes with more veto players. An analytic narrative of the failure of land value taxation in the United Kingdom between 1909 and 1914 shows, however, that it failed not because of previously advanced reasons, but because the number of veto players in British politics was sharply increased. This increase in veto player numbers prevented a tax increase. All seven of the conventional reasons for characterizing the United Kingdom as a low-
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Knolle, Lila Teeters. "Indians Now Taxed: Citizenship and Taxation in Settler-Colonial South Dakota." Journal of American Ethnic History 44, no. 4 (2025): 44–72. https://doi.org/10.5406/19364695.44.4.03.

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Abstract In 1915, the United States sued the treasurer and sheriff of Dewey County, South Dakota, on behalf of six Lakota men at Cheyenne River Reservation. The suit alleged that Dewey County officials had improperly taxed the Lakota men before illegally seizing property for back payment. The case, US v. John Pearson (1916), became a turning point in Indigenous taxation case law. Analyzing the events leading up to the case, this article shows how the relationship between good citizenship and taxation was deeply contested in Dewey County. The primacy of fiscal citizenship was a product of Indig
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Delalande, Nicolas. "Reforming the tax state: Taxation and democracy in a transatlantic perspective, France-USA (1880s-1930s)." Tocqueville Review 33, no. 2 (2012): 71–85. http://dx.doi.org/10.3138/ttr.33.2.71.

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This article highlights the recent historiographical revisions that have led historians on both sides of the Atlantic to develop innovative and refreshing views on state-building and state-society relationships through a comparative study of tax reform in France and the United States at the turn of the twentieth century*. Taxation offers a good case study because it deals with the power of the state, its capacity to act upon and shape society, and provides information about the way it is perceived by citizens, as Joseph Schumpeter summed up in his famous statement (1918).
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CHRISTIANS, ALLISON, SAMUEL A. DONALDSON, PHILIP F. POSTLEWAITE, and Cynthia Blum. "United States International Taxation." Journal of the American Taxation Association 32, no. 2 (2010): 93–94. http://dx.doi.org/10.2308/jata.2010.32.2.93.

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Anderson, John E. "Casino Taxation in the United States." National Tax Journal 58, no. 2 (2005): 303–24. http://dx.doi.org/10.17310/ntj.2005.2.09.

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N. Wolff, Edward. "Wealth taxation in the United States." Public Sector Economics 44, no. 2 (2020): 153–78. http://dx.doi.org/10.3326/pse.44.2.1.

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YAN, Yunfeng, Ran WANG, and Qingwen FAN. "Comparison of Environmental Tax Systems of China and the United States and the Enlightenments." Chinese Journal of Urban and Environmental Studies 07, no. 03 (2019): 1950008. http://dx.doi.org/10.1142/s2345748119500088.

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Environmental taxes are an important means of achieving green development. By referring to the statistical coverage of environmental taxes by the Organization for Economic Co-operation and Development (OECD), this paper analyzed the scale, changing tendency, income structure and stringency of environmental taxes in China and the United States, and compared the basic environmental taxation elements of the two countries. The findings show that in terms of absolute amount, China’s environmental tax revenues were much higher than those of the United States; in terms of relative amount, the proport
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Vikse, Juliann, Shuang Lu, and Chien-Chung Huang. "Reducing Income Inequality." China Nonprofit Review 9, no. 1 (2017): 84–107. http://dx.doi.org/10.1163/18765149-12341324.

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Income inequality is a growing area of concern in both China and the United States, the world’s two largest economies today. Alongside the traditional social welfare system, taxation and philanthropy are two alternative mechanisms to reduce inequality that have received increasing attention worldwide. This paper explores the roles of taxation and philanthropy in reducing inequality. In analyzing policies relating to taxation and philanthropy across several countries, this paper concludes that despite limitations and unintended consequences, under the current systems in China and the United Sta
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Kaye, Tracy. "Taxation and Development Incentives in the United States." American Journal of Comparative Law 62, no. 1 (2014): 617–41. http://dx.doi.org/10.5131/ajcl.2013.0038.

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Castel, J. G. "Unitary Taxation in the United States of America." Canadian Yearbook of international Law/Annuaire canadien de droit international 25 (1988): 369–77. http://dx.doi.org/10.1017/s0069005800003258.

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SommaireL'auteur soutient que les États des États-Unis d'Amérique violent le droit international lorsqu'ils imposent les sociétés qui font affaires chez eux sur la base du revenu global du groupe de sociétés auxquelles elles appartiennent. Une formule spéciale permet d'attribuer un certain montant de ce revenu global à la société qui fait affaires dans un État qui a adopté ce système et qui en tiendra compte pour l'imposer. Le système de répartition des revenus imposables aboutit à une double imposition contraire aux traités signés par les États-Unis avec un grande nombre de pays y compris le
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Dissertationen zum Thema "Taxation, United States, 1914"

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Foster, Sheila Dale. "An empirical investigation of the ability of multinational enterprises to affect their United States income tax liability." Diss., Virginia Tech, 1994. http://hdl.handle.net/10919/37900.

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Transfer prices are the prices charged by one party for goods and/or services transferred to a related party. While transfer prices are essential to the goal of profit maximization within the enterprise, difficulties arise over how to establish the "correct" transfer price. For the global enterprise this problem is more acute because different segments of the enterprise operate under different political jurisdictions and are subject to taxation by different political entities. Concerns have been raised by Congress and the Internal Revenue Service regarding whether multinationals, especially fo
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Wheatley, Clark M. "Market capitalization and earnings persistence : the earnings response coefficients of tax generated earnings changes /." Diss., This resource online, 1994. http://scholar.lib.vt.edu/theses/available/etd-06062008-171229/.

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Mikhalkina, Ekaterina. "Taxation in the United States." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-114465.

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The content of this thesis is the evaluation of the United States' tax system. The paper describes particular taxes, its influence on the government budget and the tax policy in the states. The work includes an international comparison of various tax systems among OECD countries, Japan and the U.S. The first part observes general economic indicators of the U.S. The second part describes the historical development of particular taxes since the U.S. Declaration of Independence. The third part is dedicated to tax legislation, description of main taxes, its structures and concepts where all taxes
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Sobieralski, Joseph Bernard. "TAXATION OF UNITED STATES GENERAL AVIATION." OpenSIUC, 2012. https://opensiuc.lib.siu.edu/dissertations/502.

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General aviation in the United States has been an important part of the economy and American life. General aviation is defined as all flying excluding military and scheduled airline operations, and is utilized in many areas of our society. The majority of aircraft operations and airports in the United States are categorized as general aviation, and general aviation contributes more than one percent to the United States gross domestic product each year. Despite the many benefits of general aviation, the lead emissions from aviation gasoline consumption are of great concern. General aviation
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Downing, Jennifer. "Tax Evasion: the underlying problem in united states taxation /." Staten Island, N.Y. : [s.n.], 2006. http://library.wagner.edu/theses/business/2006/thesis_bus_2006_downi_tax.pdf.

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Mieras, Emily. ""A more perfect sympathy": College students and social service, 1889-1914." W&M ScholarWorks, 1998. https://scholarworks.wm.edu/etd/1593092096.

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Gose, Michael A. "Corporate Inversions: Realigning Tax Incentives to Keep Corporations in the United States." Scholarship @ Claremont, 2015. http://scholarship.claremont.edu/cmc_theses/1033.

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ABSTRACT This thesis analyzes the corporate income tax, more specifically related to foreign sourced income, and proposes a solution to reduce the desirability of tax inversions and restore the competitiveness of United States’ corporations. The paper introduces the topic and discusses why corporate taxation has returned to the forefront of political discussion. It then addresses early 2000s regulation passed in response to increased inversion activity of the late ‘90s and how that regulation failed to achieve its intended purpose. Then, the current laws will be introduced with a focus on cor
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Trezevant, Robert Heath. "The effect of tax law changes on corporate investment and financing behavior: Empirical evidence from changes brought about by the Economic Recovery Tax Act of 1981." Diss., The University of Arizona, 1989. http://hdl.handle.net/10150/184897.

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This dissertation examines the relationship between debt and investment-related tax shields using changes in these classes of tax shields scaled by expected operating earnings following the passage of the Economic Recovery Tax Act(ERTA) in 1981. The substitution effect predicts that a negative relationship between changes in the two classes of tax shields will be observed in response to the increased investment-related tax shields offered by ERTA. Debt tax shields should decrease following ERTA since the probability of losing the tax benefit of tax shields would rise as investment-related tax
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Pöschl, Caroline. "Local government taxation and accountability in Mexico." Thesis, London School of Economics and Political Science (University of London), 2015. http://etheses.lse.ac.uk/3680/.

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The taxation-accountability theory broadly states that if governments are dependent on taxation, they will become less corrupt and more accountable to citizens. The need to raise tax revenue is said to spark incentives that lead to mutually beneficial bargaining between government and citizens. Citizens agree to make tax payments in return for more accountable governance and increased influence in government decision-making. Several scholars have shown empirical evidence in support of this taxationaccountability theory at the national level, yet few have studied it at the local government leve
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Olmstead, Justin Quinn. "Acquiring America : the diplomatic battle for the United States, 1914-1917." Thesis, University of Sheffield, 2013. http://etheses.whiterose.ac.uk/21842/.

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Bücher zum Thema "Taxation, United States, 1914"

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GOVERNMENT, US. International taxation: United States tax treaties. Shepard's/McGraw-Hill, 1993.

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Service, United States Internal Revenue. Internal Revenue Service: Highlights of 1984. Dept. of the Treasury, Internal Revenue Service, 1985.

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D, Reams Bernard, ed. The Internal Revenue Code of 1954: Bill H.R. 8300, An Act to Revise the Internal Revenue Laws : the bill in its various forms as considered by the 83rd Congress, 2d session. W.S. Hein, 1993.

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Barbados. Taxation, exchange of information: Agreement between the United States of America and Barbados, signed at Washington November 3, 1984. Dept. of State, 1992.

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Inter-American Institute for Cooperation on Agriculture. Taxation, reimbursement: Agreement between the United States of America and the Inter-American Institute for Cooperation on Agriculture, signed at Washington December 30, 1994. Dept. of State, 1999.

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United States. Internal Revenue Service. 1984 instructions for Form 5500-C: Return/report of employee benefit plan : (with fewer than 100 participants). Dept. of the Treasury, Internal Revenue Service : Dept. of Labor, Pension and Welfare Benefit Programs : Pension Benefit Guaranty Corporation, 1985.

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Committee, United States Congress Joint Economic. Japanese tax policy: Hearing before the Joint Economic Committee, Congress of the United States, Ninety-eighth Congress, second session, September 24, 1984. U.S. G.P.O., 1985.

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United States. Congress. Joint Economic Committee. Japanese tax policy: Hearing before the Joint Economic Committee, Congress of the United States, Ninety-eighth Congress, second session, September 24, 1984. U.S. G.P.O., 1985.

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GOVERNMENT, US. United States Code annotated 2000.: Index. West Publishing Co., 2000.

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Barbados. Tax convention with Barbados: Message from the President of the United States transmitting the convention between the United States of America and Barbados for the avoidance of double taxation and the prevention of fiscal evasion ... together with an exchange of notes, signed at Bridgetown on December 31, 1984. U.S. G.P.O., 1985.

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Buchteile zum Thema "Taxation, United States, 1914"

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Nehring, Holger. "The Paradoxes of State-Building: Transnational Expertise and the Income Tax Debates in the United States and Germany, c.1880‑1914." In Global Debates about Taxation. Palgrave Macmillan UK, 2007. http://dx.doi.org/10.1057/9780230625518_6.

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Murphy, Marjorie. "Taxation and Social Conflict: Teacher Unionism and Public School Finance in Chicago, 1898–1934." In Urban Education in the United States. Palgrave Macmillan US, 2005. http://dx.doi.org/10.1057/9781403981875_8.

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Kay, John. "Taxation Policy and Economic Integration." In Taxation in the United States and Europe. Palgrave Macmillan UK, 1993. http://dx.doi.org/10.1007/978-1-349-22884-3_8.

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Ambrosio, Fabio. "Tax administration in the United States." In Principles of Taxation in the United States. Routledge, 2020. http://dx.doi.org/10.4324/9780429431869-5.

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Lerner, Ralph E. "Art and Taxation in the United States." In Fine Art and High Finance. John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119204688.ch9.

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Jorgenson, Dale W., and Kun-Young Yun. "The Excess Burden of Taxation in the US." In Taxation in the United States and Europe. Palgrave Macmillan UK, 1993. http://dx.doi.org/10.1007/978-1-349-22884-3_6.

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Knoester, Anthonie. "Introduction." In Taxation in the United States and Europe. Palgrave Macmillan UK, 1993. http://dx.doi.org/10.1007/978-1-349-22884-3_1.

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Kaatee, Steph, and Adrie Moons. "The Environment: International Sustainable Growth and the Scope for Economic Instruments." In Taxation in the United States and Europe. Palgrave Macmillan UK, 1993. http://dx.doi.org/10.1007/978-1-349-22884-3_10.

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van Sinderen, Jarig. "Tax Policies in the 1980s and 1990s: The Case of the United States." In Taxation in the United States and Europe. Palgrave Macmillan UK, 1993. http://dx.doi.org/10.1007/978-1-349-22884-3_11.

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Krause-Junk, Gerold. "Tax Policies in the 1980s and 1990s: The Case of Germany." In Taxation in the United States and Europe. Palgrave Macmillan UK, 1993. http://dx.doi.org/10.1007/978-1-349-22884-3_12.

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Konferenzberichte zum Thema "Taxation, United States, 1914"

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Johnson, Donald L., William N. Weins, John D. Makinson, et al. "In Situ Corrosion Studies on the Battleship U.S.S. Arizona Part I." In CORROSION 2002. NACE International, 2002. https://doi.org/10.5006/c2002-02206.

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Abstract The Battleship U.S.S. Arizona continues to emit fuel oil at the rate of approximately a liter per day 60 years after Japan's attack on Pearl Harbor December 7, 1941, the event which plunged the United States into World War II. In addition to fuel oil concerns, the U.S.S. Arizona is a war memorial in which over 900 men are entombed. Health and safety are also concerns relative to appropriate visitor use. The National Park Service, the Arizona Memorial Association and the U.S. Navy conducted an initial study of the extent of deterioration of the hull and interior of the sunken battleshi
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Ward, Burke T., Janice C. Sipior, Wayne G. Bremser, and David B. McGinty. "A comparison of United States and European union taxation of e-commerce." In the 8th international conference. ACM Press, 2006. http://dx.doi.org/10.1145/1151454.1151511.

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Poltorak, A. S., I. V. Dovgal, and A. M. Sarkova. "CHALLENGES AND PROSPECTS OF CRYPTOCURRENCY TAXATION IN THE MODERN GLOBAL ECONOMY." In FOOD SECURITY OF UKRAINE IN THE CONDITIONS OF POST-WAR RECOVERY: GLOBAL AND NATIONAL DIMENSIONS. MYKOLAIV NATIONAL AGRARIAN UNIVERSITY, 2025. https://doi.org/10.31521/978-617-7149-86-5-92.

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The study explores the issue of cryptocurrency taxation in various countries, particularly in the United States, the European Union, and Ukraine. It examines the challenges of classifying digital assets, their legal status, and the taxation approaches applied. The analysis highlights the risks associated with tax evasion and the use of cryptocurrencies in illicit activities. Special attention is given to international cooperation, transaction monitoring, and the development of effective tax control mechanisms to ensure transparency in the financial system.
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Velarde Aramayo, Silvia. "TAXATION ARISING FROM DIGITALISATION: ISSUES AT STAKE." In 5th International Scientific Conference – EMAN 2021 – Economics and Management: How to Cope With Disrupted Times. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2021. http://dx.doi.org/10.31410/eman.2021.113.

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The OECD is leading global efforts to reach an international consensus around the BEPS Project with the G20 support. Action 1 works on the tax challenges of the digital economy and its proposals have been made with the «inclusive framework» participation that brings together more than 137 countries. The article focuses on the legitimacy, operation, and consequences of all this work for developing countries that, according to estimates of the UNCTAD, lost annually U$100 billion due to tax avoidance schemes by MNEs. The OECD/G20 inclusive framework is designing a new global tax structure and its
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Li Ying. "Study on incentive taxation policies for technology innovation — Based on comparison with China and the United States." In 2011 International Conference on Business Management and Electronic Information (BMEI). IEEE, 2011. http://dx.doi.org/10.1109/icbmei.2011.5920446.

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Smith, David, and Gorham Bird. "History Lives On: Interdisciplinary Design to Uplift Rural Communities." In 15th International Conference on Applied Human Factors and Ergonomics (AHFE 2024). AHFE International, 2024. http://dx.doi.org/10.54941/ahfe1005115.

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Starting as a partnership between Booker T. Washington and Julius Rosenwald in 1914, a grassroots movement to educate black children grew into over 5000 school buildings throughout the segregated deep south of the United States by 1932. Today, less than 600 of these “Rosenwald School” structures remain nationally, and most are in a state of great decay. These schools represent the education of a new generation of African American thinkers and are considered by economists to have created the African American middle class. This paper will explore the methodologies used to curate, design, and fab
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Kender, Walter J. "Citrus Canker: Impacts of Research on Eradication and Control." In ASME 1986 Citrus Engineering Conference. American Society of Mechanical Engineers, 1986. http://dx.doi.org/10.1115/cec1986-3204.

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Citrus Bacterial Canker Disease (CBCD), caused by Xanthomonas campestris pv. citri, occurs in many citrus areas of the world. It has been reported in 40 different countries, on 5 continents (Asia, South Africa, Australia, South America and North America). Prior to the 1984 outbreak in Florida, the 4 known strains of the bacterium were A, B, C and Mexican bacterioses. Canker-A or Strain-A, endemic in Asia, was reported in China, India and Java in the early 1800’s, found in Japan in 1899 and in the Philippines in 1914. It affects most citrus species and hybrids. Grapefruit is especially suscepti
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Krimmel, Jeffrey J., and Jacqueline A. Sokol. "Paradigm Shift: A Move Toward Renewable Energies." In ASME 2001 International Mechanical Engineering Congress and Exposition. American Society of Mechanical Engineers, 2001. http://dx.doi.org/10.1115/imece2001/ts-23413.

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Abstract With the recent realization that the United States will be unable to meet regulations set forth at the Kyoto Climate Conference and the excessive burden the energy shortage in California has placed on the southwestern portion of United States, U.S. companies are beginning to look for alternative means of energy production. Broad-based carbon taxes are among the most promising and important of the new tools for achieving reductions in greenhouse gas emissions and promoting the use of alternative energy resources. Many private sector entities are shifting vast amounts of resources to th
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Berichte der Organisationen zum Thema "Taxation, United States, 1914"

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Wolff, Edward. Wealth Taxation in the United States. National Bureau of Economic Research, 2019. http://dx.doi.org/10.3386/w26544.

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Dray, Sacha, Camille Landais, and Stefanie Stantcheva. Wealth and Property Taxation in the United States. National Bureau of Economic Research, 2023. http://dx.doi.org/10.3386/w31080.

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Rosenbloom, Joshua. The Extent of the Labor Market in the United States, 1850-1914. National Bureau of Economic Research, 1996. http://dx.doi.org/10.3386/h0078.

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Calomiris, Charles. Corporate-Finance Benefits from Universal Banking: Germany and the United States, 1870-1914. National Bureau of Economic Research, 1993. http://dx.doi.org/10.3386/w4408.

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Clarke, Conor, and Wojciech Kopczuk. Business Income and Business Taxation in the United States Since the 1950s. National Bureau of Economic Research, 2016. http://dx.doi.org/10.3386/w22778.

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Cummins, Jason. Taxation and the Sources of Growth: Estimates from United States Multinational Corporations. National Bureau of Economic Research, 1998. http://dx.doi.org/10.3386/w6533.

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Fullerton, Don, and Marios Karayannis. The Taxation of Income from Capital in the United States, 1980-86. National Bureau of Economic Research, 1987. http://dx.doi.org/10.3386/w2478.

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Auerbach, Alan, and Kevin Hassett. Taxation and Foreign Direct Investment in the United States: A Reconsideration of the Evidence. National Bureau of Economic Research, 1991. http://dx.doi.org/10.3386/w3895.

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Donovan, William R., and Lynn M. Burlbaw. Aiming for Educated Officers: Curriculum Evolution in Early Professional Military Education in the United States, 1880-1914. Defense Technical Information Center, 2007. http://dx.doi.org/10.21236/ada462895.

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Lehe, Lewis, Sairpaneeth Devunuri, Javier Rondan, and Ayush Pandey. Taxation of Ride-hailing. Illinois Center for Transportation, 2021. http://dx.doi.org/10.36501/0197-9191/21-040.

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This report is a guide to the practice of taxing ride-hailing at the state and local levels in the United States. The information is based on a survey of legislation, news articles, journal articles, revenue data, and interviews. We first review the literature and provide a history of ride-hailing and the practice of ride-hailing. We then profile all ride-hailing taxes in the United States, classifying these taxes according to common attributes and pointing out what details of legislation or history distinguishes each tax. One important distinction is between ad valorem taxes, levied as a perc
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