Comstock, Alzada. State Taxation of Personal Incomes. Originally published: New York: Columbia University Press, 1921. 247,  pp. Reprinted 2005 by The Lawbook Exchange, Ltd. ISBN-13: 9781584775331. ISBN-10: 1584775335. Hardcover. New. $85. * Comstock presents a history of income taxation from the colonial period to the modern era, an assessment of the efficacy of the various systems and a model tax system. More than a survey, it shows how federal and state governments used the elastic nature of income taxes to meet a variety of economic and social needs, which led to an "aggregation of examples of possible income tax methods rather than the development of an American income tax policy.... [N]o two state income taxes are alike, even in their essentials" (11). Originally published in the series Studies in History, Economics and Public Law edited by the Political Science Faculty of Columbia University.
Book number 41658