Income Taxes. Community Property. Effect of State Theory of Ownership on Federal Taxation

1926 ◽  
Vol 39 (6) ◽  
pp. 778
Author(s):  
Julian E. Zelizer

This chapter explores the relationships between democracy, taxation, and state-building in the post-New Deal period. It discusses the tension that has existed between state-building and national resistance to federal taxation and how democracy has come to be at odds with state-building as it comes into conflict with strong anti-tax sentiment. It considers how politicians have struggled to find ways to work around the limitations imposed by the urgency of raising revenue and shows that fiscal restraint has not been an insurmountable barrier. In particular, it examines the emergence of mass income taxes and social-insurance tax systems as well as the substantial state presence achieved in all areas of life, including social welfare and highway construction. The chapter explains how the history of taxation offers insights into the areas in which public policy, institutional development, and political culture intersected.


2010 ◽  
Vol 25 (3) ◽  
pp. 600-601
Author(s):  
WILLIAM HOFFMAN ◽  
JAMES E. SMITH ◽  
EUGENE WILLIS ◽  
Nell Adkins

1946 ◽  
Vol 34 (2) ◽  
pp. 398
Author(s):  
Harrop A. Freeman ◽  
Virginia Schwartz Mueller

2019 ◽  
Vol 1 (1) ◽  
Author(s):  
Pardan Syafrudin

The Common properties (community property) is an asset that the husband and wife acquired during the household lifes, which both of them is agree that after united through marriage bonds, that the property produced by one or both of them will be common property. It shows, that if there's an agreement between husband and wife before marriage (did not to unify their property), then the property produced both will not become a joint treasure. Thus, if a husband or wife dies, or divorces, then the property owned by both of them can be distributed in accordance with their respective shares, another case when the two couples are not making an agreement, then the property gained during marriage bonds can be divided into types of communal property. In Islamic law, this kind of treasure is not contained in the Qur'an or Sunnah. Nor in Islamic jurisprudence. However, Islamic law legalizes the existence of common property as long as it is applicable in a society and the benefit in the distribution of such property. In contrast to the positive law, this property types have been regulated and described in the Marriage Law, as well as the Islamic Law Compilations, which became the legal restriction in the affairs of marriage in force in Indonesia. In this study, the author tries to compile the existence of common property according to the Islamic law reviews and positive law.


1960 ◽  
Vol 26 (5_6) ◽  
pp. 436-436
Author(s):  
Hans Christoph Wolf

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