Word: taxes
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Dates: during 1900-1909
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Following A. A. Berle. Jr., '13, T. M. Gregory '10 argued as follows on the negative side of the question: John Stuart Mill states that "the income tax, on whatever principles of equality it may be imposed, is in practice unequal in one of the worst ways, falling heaviest on the most conscientious." The truth of this statement of Mill is illustrated in the experience of both the United States and England. In the United States at least 40 per cent. of the persons assessed, fail to pay any taxes on their revenue. The Parliamentary Commission of 1904 reported that...
...principle in taxation is the principle of equal sacrifice. With this in mind we may divide the question into three phases: (1) The intrinsic justice or injustice of the present system, (2) the intrinsic justice or injustice of the proposed system, and (3) the comparative efficiency of the proposed tax. The present system relies chiefly on the tariff, and is very heavy on the poor; the proposed tax is superior, as it falls on accumulated wealth. The income tax is especially adapted to France on account of the unique degree of equality in the distribution of wealth, the French method...
...Ehrmann '12 followed Collier. He upheld the affirmative side. The rent tax has degenerated into a marriage and children tax. Thus, in other ways, such as the door and window tax, the present system is inadequate and unjust. The new system has been tried out in England and has succeeded, and in almost all other European countries except France. This is the greatest argument in its favor. The income tax did not bring about the French Revolution. The French deputies, who are nearest the will of the people, voted for it at their last session. This seems abundant proof that...
...next speaker was A. D. Brigham '12 who chose the negative side. Theoretically the burden of taxation is distributed as equally by the present system of taxation as it would be by the Income Tax of 1903, but in practice the former is far the more equitable. If the tax-payer wishes to avoid taxation, he could easily do so by the income tax. This tax fines a man's income directly whereas the present tax (the "mobilier") taxes a man on the rental value of his dwellings; and it is easy for a collector to ascertain the number...
...Judd '11 was the last speaker. He chose the negative side and delivered a logical and well-considered speech. We are indebted in proportion for the amount we receive. That tax is the most equitable which most closely shows the proportion of our indebtedness to the state. Now, property is protected by the state and therefore the most equitable tax is based on property. Such are the taxes now in force in France but the executive is not strong enough to enforce these taxes. The income tax, therefore, does not fulfill the question because it could not be carried...