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Journal articles on the topic 'Taxation, United States, 1914'

Author: Grafiati

Published: 28 July 2024

Last updated: 31 July 2025

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1

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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2

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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3

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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4

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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5

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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6

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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7

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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8

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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9

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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10

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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11

Chartoryiskyi, K. S. "The history of the concept of controlled foreign company in international taxation." Analytical and Comparative Jurisprudence, no. 1 (March 1, 2025): 541–46. https://doi.org/10.24144/2788-6018.2025.01.90.

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In the article, the author examines the history of the concept of controlled foreign companies in international taxation. It is stated that the consistent introduction of the rules for controlled foreign companies demonstrates the desire of states to minimize tax risks in tax planning and to introduce rules which make it impossible to optimize the tax burden and, as a result, to avoid paying taxes in the country of residence of the beneficial owners of income. It is established that historically, the rules for taxation of controlled foreign companies have existed in the legislation of foreign

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12

Morck, Randall, and Bernard Yeung. "Dividend Taxation and Corporate Governance." Journal of Economic Perspectives 19, no. 3 (2005): 163–80. http://dx.doi.org/10.1257/089533005774357752.

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In 2003, the United States enacted a tax reform that reduced, but did not eliminate, individual dividend income taxes. Cutting the dividend tax deprives corporate insiders of a justification for retaining earnings to build unprofitable corporate empires. But not eliminating it entirely preserves an advantage for institutional investors, who can put pressure on underperforming managers. This balance is broadly appropriate in the United States—whose large companies are freestanding and widely held. In addition, preserving the existing tax on intercorporate dividends, in place since the Roosevelt

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13

O'Connor, Emmet. "James Larkin in the United States, 1914—23." Journal of Contemporary History 37, no. 2 (2002): 183–96. http://dx.doi.org/10.1177/00220094020370020201.

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14

Hines, James R. "Taxing Consumption and Other Sins." Journal of Economic Perspectives 21, no. 1 (2007): 49–68. http://dx.doi.org/10.1257/jep.21.1.49.

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Federal and state governments in the United States use income and payroll taxes as their primary tools to collect revenue. Relative to the United States, governments in the rest of the world rely much more heavily on taxing consumption. Heavy American reliance on income rather than consumption taxation has not served the U.S. economy well. The inefficiency associated with taxing the return to capital means that the tax system reduces investment in the United States and distorts intertemporal consumption by Americans. While the economic logic of consumption taxation is compelling even for a clo

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15

Naury, Qowiya Hasna, and Vissia Dewi Haptari. "Gender-Based Taxation: Comparative Lessons for Indonesia from Singapore, The United States, and Nepal." Ilomata International Journal of Tax and Accounting 5, no. 3 (2024): 681–91. http://dx.doi.org/10.61194/ijtc.v5i3.1278.

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This paper examines the implementation of tax policies that are in line with gender based taxation in Singapore, the United States and Nepal as well as policy recommendations that can be implemented in Indonesia through qualitative methods using literature studies and regulatory reviews. The discussion approached in several scopes; working women, corporate participation, caregiver, domestic work support, pink tax, women-owned businesses, widows, and taxation for families. In which this paper finds that Singapore, Nepal, and the United States have implemented a series of policies that create a

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16

Rytohonka, Risto. "United States Transfer Taxation of a Domiciliary of Finland." Intertax 21, Issue 6/7 (1993): 301–9. http://dx.doi.org/10.54648/taxi1993037.

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17

Jorgenson, Dale W., and Kun-Young Yun. "The Excess Burden of Taxation in the United States." Journal of Accounting, Auditing & Finance 6, no. 4 (1991): 487–508. http://dx.doi.org/10.1177/0148558x9100600406.

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18

Davies, D. G. "The Attempt to Reform Taxation in the United States." Environment and Planning C: Government and Policy 6, no. 1 (1988): 71–92. http://dx.doi.org/10.1068/c060071.

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In the first section of the paper the causes behind the demand for tax reform in the United States are investigated. They include issues associated with bracket creep, the redistribution of income, low rates of return on saving, sluggish economic growth, capriciousness of the tax system, and problems associated with the averaging of income, the marriage tax penalty, automatic stabilization, and the cost of administration. In the second part of the paper there is an examination of the four most influential tax proposals that culminated in the 1986 tax law. The economic effects of the new levy a

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19

Pepin-Neff, Christopher, and Thomas Wynter. "The Costs of Pride: Survey Results from LGBTQI Activists in the United States, United Kingdom, South Africa, and Australia." Politics & Gender 16, no. 2 (2019): 498–524. http://dx.doi.org/10.1017/s1743923x19000205.

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AbstractA comparative analysis of emotional taxation was conducted to investigate the affective cost of entering the political process among 1,019 lesbian, gay, bisexual, transgender, queer and intersex (LGBTQI) activists in the United States (n = 355), the United Kingdom (n = 230), South Africa (n = 228), and Australia (n = 206). Four consistent trends were identified across these four contexts, with important implications for the study of social movements, youth activism, gender, sexuality, and race. First, levels of emotional taxation resulting from LGBTQI activist work were consistently ve

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20

Frieden, Jeff. "Sectoral conflict and foreign economic policy, 1914–1940." International Organization 42, no. 1 (1988): 59–90. http://dx.doi.org/10.1017/s002081830000713x.

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The period from 1914 to 1940 is one of the most crucial and enigmatic in modern world history, and in the history of modern U.S. foreign policy. World War I catapulted the United States into international economic and political leadership, yet in the aftermath of the war, despite grandiose Wilsonian plans, the United States quickly lapsed into relative disregard for events abroad: it did not join the League of Nations, disavowed responsibility for European reconstruction, would not participate openly in many international economic conferences, and restored high levels of tariff protection for

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21

Feldmann, John D. "Equality Lost: John Locke and the United States 1986 Tax Reform." Soundings: An Interdisciplinary Journal 105, no. 1 (2022): 28–59. http://dx.doi.org/10.5325/soundings.105.1.0028.

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Abstract This essay traces the displacement of the equality ideal and progressive taxation from the US tax code in the 1980s. After a brief background on the origin of the equality ideal and the current vast income and wealth disparities, the article examines the political process and philosophical premises of the 1986 tax reform. It shows how “supply side” tax arguments made their way into and ultimately prevailed in Congressional deliberations, a success resting in part on Robert Nozick's misinterpretations of John Locke's entitlement and taxation theories. The article then counters the Nozi

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22

Nolan, Cathal J. "The United States and Tsarist anti‐semitism, 1865–1914." Diplomacy & Statecraft 3, no. 3 (1992): 439–67. http://dx.doi.org/10.1080/09592299208405864.

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23

Hussain, Muhammad. "A Macroeconomic Taxation Model for an Islamic Economy." Pakistan Development Review 32, no. 4II (1993): 947–60. http://dx.doi.org/10.30541/v32i4iipp.947-960.

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Present day Islamic states are called for performing many functions like the ones stated by Siddiqi (1986). He has given a long list of functions, which are to be performed by the present day Islamic states. He has classified them into the following three-broad categories: 1. Functions permanently assigned by Shariah. 2. Functions derived on the basis of ljtihadi for the present situation. 3. FUllctions assigned to the state by the people through the process of Shura (i.e. consultation). Performance of these functions is only possible if enough resources are available to the present day Islami

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24

Metcalf, Gilbert E. "Value-Added Taxation: A Tax Whose Time Has Come?" Journal of Economic Perspectives 9, no. 1 (1995): 121–40. http://dx.doi.org/10.1257/jep.9.1.121.

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Value-added taxes (VATs) are used in a large number of developed countries and have been under consideration at the national level in the United States in recent years. This paper provides an introduction to the tax for those unfamiliar with it. The author begins by describing how VATs work and briefly surveys their use by other countries. The remainder of the paper considers the economic impact as well as design issues that are likely to arise if the United States were to implement a VAT.

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25

Lee, Chang-Kyu. "A Study of Cannabis Legalization and Taxation: : Focusing on the Constitutionality Debate in the United States." KOREAN SOCIETY OF TAX LAW 9, no. 4 (2024): 149–80. https://doi.org/10.37733/tkjt.2024.9.4.149.

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As the debate over marijuana legalization has intensified worldwide, the issue of marijuana taxation has become an important one. In particular, in the United States, marijuana has been legalized in some states and the related industry is growing, but marijuana taxation has become a topic of debate due to constitutional issues. Although the issue of marijuana taxation has not yet been addressed much in Korea, US precedents could have an impact on our marijuana industry in the distant future. Therefore, it is necessary to analyze advanced cases and seek appropriate taxation methods that suit th

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26

Pomper, Gerald M. "The Politics of Tax Reform." News for Teachers of Political Science 50 (1986): 1–4. http://dx.doi.org/10.1017/s0197901900002348.

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“No representation without taxation” could easily be the motto of American democracy. Like any other government, the United States cannot operate without taxes, and the politics of taxation reveals the workings of our democratic polity. The current national debate over tax reform offers an unusual opportunity to enliven introductory courses in American government.

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27

Campbell, Joshua, and M. Craig Edwards. "Historical Review of Urban Cooperative Extension in the United States." Journal of Agricultural Education 65, no. 4 (2024): 254–66. https://doi.org/10.5032/jae.v65i4.2907.

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The United States is increasingly urbanizing, and the communities served by Extension look different today than in 1914 when the nation’s Cooperative Extension Service was established. Many communities are generally more diverse than ever before and face complex challenges unique to urban environments. These factors have led to an ongoing discussion among Extension professionals regarding what form Cooperative Extension programs should take in the future and how strategic approaches to Extension may be different in urban contexts. This debate, however, is not a new one; the trend toward urbani

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28

Fordham, Benjamin O. "Protectionist Empire: Trade, Tariffs, and United States Foreign Policy, 1890–1914." Studies in American Political Development 31, no. 2 (2017): 170–92. http://dx.doi.org/10.1017/s0898588x17000116.

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Between 1890 and 1914, the United States acquired overseas colonies, built a battleship fleet, and intervened increasingly often in Latin America and East Asia. This activism is often seen as the precursor to the country's role as a superpower after 1945 but actually served very different goals. In contrast to its pursuit of a relatively liberal international economic order after 1945, the United States remained committed to trade protection before 1914. Protectionism had several important consequences for American foreign policy on both economic and security issues. It led to a focus on less

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29

Jones, Christopher R., Spencer C. Usrey, and Thomas Z. Webb. "Taxation of Gambling in the United States: Comparing the Current System with Two Alternatives." ATA Journal of Legal Tax Research 12, no. 2 (2014): 34–53. http://dx.doi.org/10.2308/jltr-50940.

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ABSTRACT Under current federal and state laws within the United States, the taxation of gambling activities is complex and largely inefficient. At the federal level, taxes on gambling providers are virtually nonexistent outside of normal corporate taxation laws. At the state level, the varying tax regimes within states lead to a complicated reporting environment, with differing calculation methods and varying tax rates for gamblers and gambling operations. For individuals, tax reporting can be cumbersome, complex, and ineffective. This paper discusses the current tax reporting environment in t

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30

Van de Vijver, Anne. "International Double Taxation in the European Union: Comparative Guidelines from Switzerland and the United States." EC Tax Review 26, Issue 1 (2017): 10–22. http://dx.doi.org/10.54648/ecta2017002.

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The Court of Justice of the European Union (CJEU) ruled on several occasions that, while international double taxation may hinder the fundamental freedoms guaranteed by European Union (EU) law, it can nevertheless not be considered as a forbidden restriction to the extent that (direct) tax law is not harmonized. It is a result of the overlapping tax competences of the EU Member States. Conversely, in Switzerland, the Tribunal Fédéral held that inter-cantonal double taxation was contrary to the Swiss free movement of persons. In 2015 also the US Supreme Court decided in Maryland v. Wynne that i

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31

MacKenzie, David, and Norman E. Saul. "Concord and Conflict: The United States and Russia, 1867-1914." American Historical Review 102, no. 4 (1997): 1234. http://dx.doi.org/10.2307/2170772.

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32

Travis, Frederick F., and Norman E. Saul. "Concord and Conflict: The United States and Russia, 1867-1914." Russian Review 56, no. 2 (1997): 311. http://dx.doi.org/10.2307/131675.

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33

Poole, Alan F., and Beverley Agler. "Recoveries of Ospreys Banded in the United States, 1914-84." Journal of Wildlife Management 51, no. 1 (1987): 148. http://dx.doi.org/10.2307/3801646.

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34

Jensen, Ronald J. "Concord and Conflict: The United States and Russia, 1867–1914." History: Reviews of New Books 25, no. 1 (1996): 34. http://dx.doi.org/10.1080/03612759.1996.9952631.

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35

Rosenberg, Victor. "War and Revolution: The United States and Russia, 1914–1921." History: Reviews of New Books 29, no. 4 (2001): 167–68. http://dx.doi.org/10.1080/03612759.2001.10527845.

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36

McFadden, David W., and Norman E. Saul. "War and Revolution: The United States and Russia, 1914-1921." Journal of American History 89, no. 2 (2002): 671. http://dx.doi.org/10.2307/3092260.

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37

Unterberger, Betty Miller, and Norman E. Saul. "Concord and Conflict: The United States and Russia, 1867-1914." Journal of American History 83, no. 3 (1996): 1026. http://dx.doi.org/10.2307/2945707.

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38

Trehan, Bharat, and Carl E. Walsh. "Seigniorage and tax smoothing in the United States 1914–1986." Journal of Monetary Economics 25, no. 1 (1990): 97–112. http://dx.doi.org/10.1016/0304-3932(90)90047-8.

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39

Price, Daniel M. "United States v. Stuart." American Journal of International Law 83, no. 4 (1989): 918–23. http://dx.doi.org/10.2307/2203382.

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In response to a request by Canadian tax authorities under the United States-Canada Double Taxation Convention (Convention), the U.S. Internal Revenue Service (IRS) issued summonses to obtain U.S. bank records concerning certain accounts of respondents, Canadian citizens whose Canadian tax liability was under investigation. Respondents sought to quash the summonses, arguing that because under 26 U.S.C. §7609(b) the IRS is prohibited by U.S. law from using its summons authority to obtain information about a U.S. taxpayer once a case is referred to the Justice Department for prosecution, and bec

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40

Husted, Bryan W. "Corporate Social Responsibility Practice from 1800–1914: Past Initiatives and Current Debates." Business Ethics Quarterly 25, no. 1 (2015): 125–41. http://dx.doi.org/10.1017/beq.2014.1.

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ABSTRACT:The history of the practice of corporate social responsibility (CSR) has largely been limited to the twentieth century, with a focus on the United States. This paper provides a brief introduction to CSR practice from the nineteenth century through World War I in the United Kingdom, United States, Japan, India, and Germany. The relevance of nineteenth-century CSR to current debates and research regarding the motivations for CSR, the business cases for CSR, stakeholder management, political CSR, industry self-regulation, and income inequality are also discussed.

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41

Bogaevskaya, O. V. "Corporate Tax Reform in the USA." International Trade and Trade Policy, no. 3 (October 8, 2019): 44–56. http://dx.doi.org/10.21686/2410-7395-2019-3-44-56.

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The article examines the prerequisites, content and effects of changes in the corporate taxation system adopted in the United States under the Tax Cuts and Jobs Act in December 2017. The critical flaws and limitations of the US corporate taxation system that existed until 2018 are analyzed in detail. A conceptual consensus on the need to reduce the corporate tax rate and solving the problem of profit shifting existed in the US expert community for some time before the election of President D. Trump, but the balance of power in Congress made the changes impossible. The key provisions of the new

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42

Arkhangelsky, Ivan Yu. "Determining Resident Status for Taxation in the USA." USA & Canada: economics, politics, culture, no. 11 (December 15, 2024): 119–26. http://dx.doi.org/10.31857/s2686673024110088.

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This paper examines international taxation practices, in particular focusing on the taxation of individuals as well as tax tools used in industrialized countries to optimize tax collection and stimulate economic development. It is also directly relevant for representatives of ministries and departments involved in managing the state budget. The experience of the United States, with its developed and comprehensive tax control system, could be useful in organizing more effective taxation of foreign individuals, including migrant workers residing on the territory of the Russian Federation.

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Auerbach, Alan J., and James Poterba. "Capital Gains Taxation in the United States: Realizations, Revenue, and Rhetoric." Brookings Papers on Economic Activity 1988, no. 2 (1988): 595. http://dx.doi.org/10.2307/2534537.

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44

Herian, Mitchel Norman. "The Intergovernmental Politics of Internet Sales Taxation in the United States." Policy & Internet 4, no. 1 (2012): 1–20. http://dx.doi.org/10.1515/1944-2866.1154.

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45

Einhorn, Robin L. "Slavery and the Politics of Taxation in the Early United States." Studies in American Political Development 14, no. 2 (2000): 156–83. http://dx.doi.org/10.1017/s0898588x00003394.

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46

Nakagami, Yasuhiro, and Alfredo M. Pereira. "Budgetary and Efficiency Effects of Housing Taxation in the United States." Journal of Urban Economics 39, no. 1 (1996): 68–86. http://dx.doi.org/10.1006/juec.1996.0004.

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47

Bratko, Tatiana Dmitrievna. "Taxation of potential income from rentals: reality and illusion of equal tax burden." Налоги и налогообложение, no. 4 (April 2020): 30–41. http://dx.doi.org/10.7256/2454-065x.2020.4.33165.

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Different forms of income taxation often become the subject of criticism among taxpayers in the Russian Federation and abroad. From this perspective, the tax for potential income from rental set by Taxation Code of the Russian Federation, paid within the framework of patents system of taxation, is not an exception: in 2019, a Russian taxpayer Sergey Aleksandrovich Glukhov disputed its constitutionality with reference to incompliance to the principles of equality and economic feasibility of taxation. This article provides a comparative-legal analysis of provisions of the Constitutional Court of

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48

Saliakhutdinov, E. Sh. "The United States ‘Exit Tax’: Legal Framework and Its Implications for Human Rights." Outlines of global transformations: politics, economics, law 17, no. 6 (2025): 111–26. https://doi.org/10.31249/kgt/2024.06.07.

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Amid increasing global mobility of taxpayers and their assets, the issue of taxation upon migration between tax jurisdictions has become particularly relevant. This article is dedicated to an analysis of the “exit tax” regime in the United States, where a tax is levied on citizens as they exit the national tax jurisdiction.The article provides an overview of the U.S. taxation system, the evolution of legislation regarding the exit tax regime, and its impact on human rights. The U.S. taxes the worldwide income of its citizens and residents – including income, inheritance, and gift taxes – while

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49

Kennedy, Ross A. "STRATEGIC CALCULATIONS IN WOODROW WILSON'S NEUTRALITY POLICY, 1914–1917." Journal of the Gilded Age and Progressive Era 17, no. 4 (2018): 608–18. http://dx.doi.org/10.1017/s1537781418000269.

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This article analyzes Woodrow Wilson's view of the First World War's implications for U.S. national security and the way in which he related the balance of power between the belligerents at different points in time to his diplomatic objectives. It approaches this topic, which is a subject of much debate among historians, by comparing Wilson's view of the war from late 1914 to early 1915 with that of his secretary of state, William Jennings Bryan, and by examining how those perceptions shaped the response of the two leaders to the sinking of theLusitania. Bryan and Wilson both wanted the United

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50

Guinnane, Timothy W. "Delegated Monitors, Large and Small: Germany's Banking System, 1800–1914." Journal of Economic Literature 40, no. 1 (2002): 73–124. http://dx.doi.org/10.1257/0022051026985.

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Banks play a greater role in the German financial system than in those of the United States or Britain. Germany's large universal banks are admired by those who advocate bank deregulation in the United States. Others admire the universal banks for their supposed role in corporate governance and industrial finance. Many discussions distort the German banking system by overstressing one of several types of banks, and ignore the competition and cooperation between the famous universal banks and other banking groups. Tracing the historical development of the German banking system from the early ni

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