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NTA-TIA books are out of print. If NTA members cannot obtain a copy through a library search, copies of articles or the entire book may be requested through the NTA office. Single articles will be copied and mailed within one week of request for a reproduction and processing fee of $20/article. Copies of books will be provided for a fee of $150. This service available only to the NTA members. Symposium Volumes Taxation and Business Concentration. Symposium June 15-16, 1950. Princeton, Tax Institute, 1952 Table of Contents: | Part One – Taxation and Concentration of Business Enterprise | Page | | Recent Trends in Industrial Concentration and Taxation, J. Keith Butters, Harvard University | 3 | Taxation and Large-Scale Retailing, Harold M. Somers, University of Buffalo | 18 | | Concentration in the Tobacco Industry as Affected by Tax Policies, H.M. Robertson, Brown & Williamson Tobacco Company | 29 | | Discussion of Proposed Tobacco Tax Changes, W.P. Hedrick, North Carolina Tobacco Advisory Council | 40 | | Part Two – Retention of Earnings Essential to Business Survival and Growth | | | Effect of Section 102 on Concentration of Business Enterprise, Allan F. Ayers, Hodges, Reavis, McGrath, Pantaleoni & Downey | 49 | The Relation of Depreciation Policies to Business Concentration, Maurice E. Peloubet, Pogson, Peloubet & Company | 59 | | Retention of Carry-Forward and Carry-Back Provisions to Business Concentration, James O., Wynn, Wynn, Taylor & Blattmachr | 69 | Comment on Tax Provisions Which Promote Concentration, Gustave Simons, Member of the New York Bar | 78 | Part Three – Competition from Tax-Exempt Forms of Business Enterprise | | Damaging Competition from Farm Cooperatives, Clarence L. Turner, Turner, Crook & Zebley | 83 | Comment on Exemption of Farm Cooperatives, Elton Kile, Ohio House of Representatives | 112 | | Defense of Present Tax Exemption of Farm Cooperatives, Karl D. Loos, Pope, Ballard & Loos | 118 | Competition from Business Enterprises of Nonprofit Organizations, Brady O. Bryson, Chapman, Bryson, Walsh & O’Connell | 139 | | Competition from Government-Owned and Government-Financed Enterprises, Walter C. Ploeser, Grant, Ploeser, Dixon & Murphy | 148 | | Comment on Government Enterprises, John Bauer, American Public Utilities Bureau | 156 | Part Four – Effect of Rates on Individuals, on Business Development, and Survival | | | Effect of Capital Gains Taxation on Business Development, Rudolph L. Weissmann, Franklin Cole & Company | 167 | | Effect of Estate, Inheritance and Gift Taxes n Business Development and Survival, Edward Polisher, Member of the Philadelphia Bar | 175 | | Discriminatory Effect of Estate Taxes on Small Business, W. T. Hackett, The Huntington National Bank | 197 | Part Five – Corporate Tax Provisions Affecting Business Concentration | | Double Taxation of Dividends, William J. Casey, Research Institute of America | 207 | Effect of Present Corporate Rates on Business Concentration, Maurice Austin, Klein, Hinds & Finke | 218 | The Discriminatory Effect of the Excess Profits Tax, Beardsley Ruml, New York | 222 | Part Six – Theory of Business Taxation | | The Theory of Business Taxation, Alfred G. Buehler, University of Pennsylvania | 231 | Excess Profits Taxation. Symposium December 8-9, 1950 Princeton, Tax Institute, 1953 Table of Contents: Part One – Preliminary Considerations | Page | The Problem of the Excess Profits Tax, Alfred G. Buehler, University of Pennsylvania | 3 | Concepts of Excess Profits Taxation, E. Gordon Keith, University of Pennsylvania | 18 | | Alternative Corporate Taxes, Louis Shere, Indiana University | 30 | Excess Profits Taxation versus Increase in Corporate Tax, Beardsley Ruml, New York | 47 | Should We Have an Excess Profits Tax? Ralph E. Flanders, U.S. Senate | 56 | Part Two - Application of Excess Profits Taxation to Current Year’s Income | | The Place of Carry-Back and Carry-Over of Credit in Excess Profits Taxation, Kenneth S. Reames, Touche, Niven, Bailey & Smart | 65 | Rectification of Current Year’s Income, Alger B. Chapman, Chapman, Bryson, Walsh & O’Connell | 71 | Should Income Tax be a Deduction for Excess Profits Tax? John McFarland, Sun Oil Company | 82 | Part Three – Role of Capital and Earnings in Excess Profits Taxation | | The Role of Invested Capital In Excess Profits Taxation, Dan Throop Smith, Harvard University | 87 | The Role of Average Earnings in Excess Profits Taxation, Clarence Heer, University of North Carolina | 104 | Part Four – Relief | | Why Do We Need Relief? Jacquin D. Bierman, J.K. Lasser & Company | 119 | The Impact of an Excess Profits Tax upon Television Industry, E.M. Elkin, Westinghouse Electric Company | 141 | | The Impact of an Excess Profits Tax upon Growing Corporations, R. Gilbert Heebner, Scott Paper Company | 145 | The Impact of an Excess Profits Tax upon Utilities, Clarence D. Laylin, Eagleson & Laylin | 148 | | The Impact of an Excess Profits Tax upon Banking, W. Donald Jordan, Chemical Bank & Trust Company | 150 | The Impact of an Excess Profits Tax upon Retailing, Chester M. Edelmann, H.L. Green Company | 154 | | The Impact of an Excess Profits Tax upon Special Tooling, George S. Eaton, National Tool & Die Manufactures Association | 158 | | Special Treatment of Railroads in an Excess Profits Tax Law, R.C. Beckett, Illinois Central Railroad Company | 162 | Proposing a Formula for Computing Excess Profits, Philip Courtney, Coty, Inc. | 167 | Part Five – Other Considerations | | | The Excess Profits Tax: Some Major Considerations Which Have Received Minor Emphasis, Leon Henderson, Research Institute of America | 173 | The Limits of Taxable Capacity. Symposium. November 20-21, 1952 Princeton, Tax Institute, 1953. Table of Contents: Part One - Background Considerations | Page | | Analysis of Factors Limiting Taxable Capacity, Dan Throop Smith, Harvard University | 3 | | Governmental Expenditures - Possibilities for Control and Reduction, Rowland R. Hughes, The National City Bank of New York | 15 | Taxable Capacity and British and Canadian Experience, Monteath Douglas, Canadian Tax Foundation | 28 | Part Two - Limits of Taxable Capacity with Respect to Specific Problems | | Limits of Taxable Capacity with Respect to Income Taxation, Walter W. Heller, University of Minnesota | 61 | Limits of Taxable Capacity with Respect to Death Taxation, Imrie deVegh, deVegh & Company | 78 | Taxation as an Instrument for Inflation Control, Lester Chandler, Princeton University | 97 | Part Three - Limits of State and Local Taxable Capacity | | State and Local Taxing capacity, James A. Arnold, Princeton Surveys | 109 | Report from the Regional Round Tables, Eugene Shaw, North Carolina Department of Revenue | 126 | Part Four - Long-Range Problems | | Long-Run Effects of Taxation upon Value of Money, Colin Clark, Queensland, Australia | 141 | Problems of Tax Compliance, Maurice G. Paul, Jr., Philco Corporation | 150 | Effects of Taxation upon Individual and Business Incentives, Earl R. Rolph, University of California | 158 | | The Relation of Tax Policy to Economic Growth, H.S. Bloch, Department of Economic Affairs, United Nations | 171 | Federal-State Local Tax Correlation. Symposium December 3-4, 1953. Princeton, Tax Institute, 1954 Table of Contents: Part One - Background Considerations | Page | | The Importance of Intergovernmental Tax Relations, Kenneth W. Gemmill, U.S. Treasury Department | 3 | Study and Action Relating to Federal-State Tax Relations, L.L. Ecker-Racz | 13 | | Study and Action Relating to Federal Grants-in-Aid, Selma J. Mushkin, U.S. Health, Education and Welfare Department | 34 | Intergovernmental Fiscal Arrangements in Canada, J.H. Perry, Canadian Tax Foundation | 53 | Union-State Financial Relations in India, M.H. Gopal, Andhra University | 71 | Part Two - Intergovernmental Relations | | Federal-State Relations, Alfred E. Driscoll, Governor of New Jersey | 79 | Part Three - Federal Aid and State Aid | | Critical Appraisal of Federal and State Aid, Mabel Newcomer | 91 | Alternatives to Grants-in-Aid, Paul Studenski, New York University | 101 | Pennsylvania Experience, Arnold L. Edmonds, Pennsylvania State Chamber of Commerce | 114 | Part Four - Conflicts of Jurisdiction | | Interstate Conflicts from the Standpoint of Business, W.B. Sanders, Crown Zellerbach Corporation | 133 | Interstate Tax Conflicts from an Administrative Viewpoint, Mortimer M. Kassell New York State Department of Taxation and Finance | 142 | | Federal-State Tax Conflicts Can be Minimized: A Discussion of Administrative Aspects, Dixwell L. Pierce, California State Board of Equalization | 150 | Federal-State Conflicts from Standpoint of Business, Rowland Jones, Jr., American Retail Federation | 161 | Part Five - Potentialities of Cooperation | | | Present Procedures for Cooperation in Federal, State, and Local Taxation, William F. Connelly, Connecticut State Tax Commission | 179 | Auditing Cooperation, Allen J. Goodrich, New York State Tax Commission | 189 | Tax Sharing, Tax Credits, and Tax Supplements, Paul J. Strayer, Princeton University | 195 | Deduction of Taxes Paid to Another Jurisdiction, Jesse R. Fillman, Carter, Ledyard & Milburn | 201 | | Possibilities for Interstate Cooperation in the Area of Allocation Formulas, George H. Kittendaugh, General Electric Company | 205 | Domicile Problems, Carter T. Louthan, Mitchell, Capron, Marsh, Angulo & Company | 211 | Uniformity in Definitions, K.C. Littlefield, cities Service Oil Company | 217 | Financing Metropolitan Government. Symposium November 18-19, 1954. Princeton, Tax Institute, 1955 Table of Contents: Part One - Metropolitan Areas | Page | | Definition of a Metropolitan Area. U.S. Bureau of the Census | | Financial Problems of the Metropolitan Area. Lennox L. Moak, Pennsylvania Economy League | 3 | Part Two - Economic Trends Affecting Metropolitan Government | | Trends in Industrial Location, Malcolm C. Neuhoff, National Industrial Conference Board | 13 | Development of Shopping Centers, Arthur Rubloff, Arthur Rubloff & Company | 23 | Trends in Residential Building, E. Everett Ashley, Housing and Home Finance Agency | 28 | Some Influences of Traffic and Parking on Metropolitan Growth, Theodore M. Matson, Yale University | 38 | Plant Dispersion for Security Reasons, Clayton S. Cronkright, Public Service Electric and Gas Company | 43 | Potential Use of Atomic Energy by Industry, J. Carlton Ward, Jr., Vitro Corporation of America | 46 | | Fiscal Significance of Economic Trends Affecting Metropolitan Government, Sherwood Reeder, Pennsylvania Economy League | 58 | Part Three - Specific Problems Affecting Metropolitan Finance | | | The Relation of Metropolitan Planning Needs to Financing Metropolitan Government, Henry Fagin, Regional Plan Association | 79 | Transportation in Metropolitan Areas, William Reid, Hudson & Manhattan Railroad Company | 85 | | Sewage and Water Problems as They Affect Metropolitan Financing, Harry B. Shaw, Washington Suburban Sanitary Commission | 94 | Assessment of Property in Metropolitan Areas, Thomas A. Byrne, Milwaukee Tax Commission | 111 | The Debt of Metropolitan Areas in the United States, Cushman McGee, R.R. Pressprich & Co. | 125 | Part Four - Intergovernmental Aspects of Metropolitan Finance | | The Federal Impact on Metropolitan Finance, George W. Mitchell, Federal Reserve Bank of Chicago | 141 | The State Impact on Metropolitan Area Finance, Frederick L. Bird, Dun & Bradstreet | 150 | The Complex Finance of Metropolitan Detroit, Alfred M. Pelham, Wayne County, Michigan | 161 | | Financing Toronto’s New Metropolitan Government, G. Arthur Lascelles, Municipality of Metropolitan Toronto | 172 | Part Five - Taxation for Metropolitan Government - Looking Ahead | | Municipal Tax Problems, Weston Vernon, Jr., Millbank, Tweed, Hope and Hadley | 191 | | Revenue Improvements under Present Laws and Government Structure, Alfred G. Buehler, University of Pennsylvania | 200 | Can Each Unit "Go It Alone"? Philip Hammer, Hammer & Company, Inc. | 215 | Is Authority Financing the Answer? H.F. Alderfer, The Pennsylvania State University | 224 | An Ideal Theoretical Plan of Finance for a Metropolitan Area, Simeon E. Leland, Northwestern University | 233 | Financing Education in the Public Schools. Symposium November 3-4, 1955. Princeton, Tax Institute, 1956 Table of Contents: Part One - Federal Aid to Education-The Overall Problem | Page | | Federal Responsibility in a Period of Extraordinary Enrollment Increases, Edgar Fuller, Council of Chief State School Officers | 3 | Federal Aid to Education, Carter W. Atkins, Connecticut Public Expenditure Council | 16 | | Findings and Recommendations of Commission on Intergovernmental Relations. T. Norman Hurd, Cornell University | 24 | Agreements and Disagreements on Federal Aid to Education, Herbert J., Miller, Tax Foundation | 33 | General Comments on Federal Aid to Education, Herbert Ellis Newman, University of Delaware | 36 | Part Two - Capital School Financing - The Needs and the Methods | | The Influence of Population Mobility on the Need for New Schools, Carl D. Morneweck, Pennsylvania Department of f Public Instruction | 57 | The Influence of School Reorganization on Capital Requirements: Relationship of Area to Administration, Attendance and Finance, Clarence E. Ackley, Clarence E. Ackley & Associates | 69 | The New Jersey Proposal - Capital Aid and the Foundation School Program, Frederick Raubinger, New Jersey Commissioner of Education | 77 | State Aid for capital School Finance, Stanley J. Bowers, Ohio State Tax Commissioner | 83 | Importance of Fiscal Procedures in Capital School Financing, Wade S. Smith, Dun & Bradstreet | 87 | Part Three - Basic Considerations in Educational Finance | | The Foundation School Program - Its Purpose and Definition, A.W. Schmidt, New York State Assistant Commissioner of Education | 103 | | Support of the Foundation School Program - Problems of the State and Local Share, William Miller, New York University | 110 | State Aid and School Finance in Michigan, Alan L. Gornick, Ford Motor Company | 122 | Foundation Support in Texas, Claude S. Holloway, Texas Research League | 130 | | Importance of School District Reorganization in Foundation Programs, William Arnold, University of Pennsylvania | 135 | Part Four - Public Personnel Policies in Education | | The Teacher’s Pay and the Teacher’s Work, Homer E. Scace, Empire State Chamber of Commerce | 165 | Public Personnel Policy in Education, Alonzo Grace, New York University | 174 | Financing Highways. Symposium November 8-9, 1956. Princeton, Tax Institute, 1957 Table of Contents: Part One - The Role of An Adequate Highway System in the National Economy | Page | What Do We Want the Highway System to Do? Wilfred Owen, The Brookings Institution | 3 | | What Can We Get under the Ne Highway System? Robinson Newcomb, Robinson Newcomb Associates | 12 | | Where Do We Go from Here in Highway Development? Arthur C. Butler, National Highway Users Conference | 31 | Part Two - Reapportioning Fiscal Responsibility- Impact of New Program on State and Local Governments | | Effect of New Federal Aid Highway Act on Federal-State Relations, Edward A. Lutz | 57 | Financing the State’s Share of the Highway System, Frank Bane, Council of State Government | 65 | The State’s Responsibility for State-Local Action, Frank C. Moore, Government affairs Foundation | 71 | The City and the Transport Revolution, Frank W. Herring, The Port of New York Authority | 81 | Part Three - Role of Highway User Revenues in Financing the Program | | Basic Theory of State Highway Financing, William D. Ross, Louisiana State University | 107 | The Outlook for Present and Future Toll Facilities, Albert J. Wedeking, Indiana Toll Road Commission | 128 | Financing Urban Roadways, Lyle C. Fitch, New York City Division of Administration | 136 | Part Four - Problems Arising Out of Specific Taxes | | The Problem of Federal Truck Taxation, G.P. St.Clair, U.S. Bureau of Public Ropads | 165 | Problems Arising Out of Third Structure Taxes, Stanley J. Bowers, Ohio Tax Commissioner | 175 | | The Effects of the New Federal Program in State Motor Fuel Tax Administration, Armand J. Salmon, Jr., New Jersey Motor Fuels Tax Bureau | 185 | Part Five - Expediting the Highway Program | | How to Get Citizen Support for Highway Financing, Francis Jacobs, Mayor of Phillipsburg, Kansas | 199 | Removing the Financial Roadblocks, Frederick L. Bird, Dun & Bradstreet | 208 | Income Tax Differentials. Symposium November 21-22, 1957. Princeton, Tax Institute, 1958 Table of Contents: Part One - Background Considerations | Page | General Policy Problems of Tax Differentials, Dan Throop Smith, U.S. Treasury Department | 3 | Comparisons of Tax Differentials in the United States, Canada, and Britain, Harold R. Kent, New York | 11 | The Income Tax Base for Individuals, Stanley S. Surrey, Harvard Law School | 34 | Part Two - Tax Differentials in Compensation | | Tax Differentials in Executive Compensation, Robert A. Schulman, Wenchel, Schulman & Manning | 67 | How Workers Look at Tax Problems, Peter Henle, AFL-CIO | 82 | Compensation for the Artist and the Inventor, Jacquin D. Bierman, J.K. Lasser & Company | 95 | An Appraisal of Proposals for Tax Differentials in Compensation, C. Lowell Harriss, Columbia University | 99 | | Part Three - Tax Differentials and Their Effect on Investment | | Differentials form the Standpoint of the Corporation, William J. Case, Institute for Business Planning | 131 | Differentials from the Standpoint of the Investor, Leon O. Stock, Peat, Marwick, Mitchell & Co. | 144 | An Appraisal of Proposals for Tax Differentials Affecting Investment | 154 | Part Four - Double Taxation of Dividends | | Double Taxation of Dividends, Ralph E. Flanders, U.S. Senate | 185 | | Part Five - How Taxes Should be Reduced | | | How Taxes Should be Reduced, Thomas C. Atkeson, College of William and Mary | 199 | Tax Reduction from Retailers’ Viewpoint, Chester M. Edelmann, H.L. Green Company | 215 | Early Tax Reduction Unlikely, Marion H. Gillim, Barnard College | 218 | Evaluation of Sadlak-Herlong Bills, John C. Davidson, National Association of Manufacturers | 220 | Benefits from Overall Rate Reduction, Clarence L. turner, Turner, Crook, Zebley and Parry | 225 | Reappraisal of Business Taxation. Symposium December 7-8, 1961. Princeton, Tax Institute, 1962 Table of Contents: Part One - The Role of Business as an Object of Taxation | Page | How Shall Business be Taxed: Basis for Reappraisal, Harold M. Groves, University of Wisconsin | 3 | | Approaches to the Taxation of Business, Solomon Barkin | 17 | | Taxation of Business, Leonard E. Kust, Westinghouse Electric Company | 25 | | The Taxation of Business, Alfred C. Buehler, Wharton School | 33 | | Part Two - Business Taxation as Affected by Business Form | | | Forms of Business and Federal Income Taxation, Leonard L. Silverstein, Silverstein and Mullens | 55 | | Part Three - Some Problems in State and Local Taxes on Business | | | States’ Rights and the Single Market Concept, John F. Tarrant, Connecticut State Tax Department | 67 | | The Scope of State Sales Taxation, Wylie Kilpartrick, University of Florida | 76 | | Should Conflicts in State Allocation of Business Income be Tolerated, Maneuvered, or Resolved? Ira J. Palestin | 86 | | Part Four - Tax Policies in Relation to Investment and Economic Growth | | | Gains and Losses from the Sale or Exchange of Business Property, William M. Horne, Jr., Olin Mathieson Chemical Corporation | 103 | | Deprecation, Obsolescence, and Depletion, Dan Throop Smith, Harvard University | 113 | | Tax Credits, Alan L. Gornick, Ford Motor Company | 129 | | Expansion Plans and the Accumulated Earnings Tax, Robert S. Holtzman, New York University | 142 | | Reaction of a Ways and Means Committee Member, Jackson E. Betts, U.S. House of Representatives | 151 | | Part Five - Reconstitution of Business Taxes | | | Flat Rate Corporation Tax versus Present Tax, E. Gordon Keith, Wharton School | 175 | | Manufacturers’ or Wholesalers’ Tax versus Present Excises, Fred S. Gilbert, Jr., Hedrick and Lane | 187 | | Cooperatives and Mutual Financial Institutions, Reuben Clark, Wilmer, Cutler & Pickering | 200 | | Business Income of Exempt Organizations, Norman A. Sugarman, Baker, Hostetler, & Patterson | 215 | Tax Policy on United States Investment in Latin America. Symposium, October 25-26, 1962. Princeton, Tax Institute of America, 1963 Table of Contents: Part One – Latin American Tax Policies in General | Page | Tax Trends Affecting United States Investment in Latin America, William Sprague Barnes, Harvard Law School | 3 | | Taxation of Agriculture in Latin America, Haskell P. Wald, Office of Tax Analysis, U.S. Treasury Department | 19 | | How to Plan a Tax Policy for a Latin American Country, Jules G. K_rner, III, K_rner, Doyle, Worth & Crampton | 31 | | Part Two – Tax Policies in Specific Latin American Countries | | | Tax Policies in Argentina, Roberto t. Alemann, Ambassador of the Argentine Republic | 57 | | The Tax System of the Republic of Argentina, Augusto Roberto Grivot, Secretar_a de Estado de Hacienda, Argentina | 64 | | Brazilian Tax Policy and United States Investments, James R. Holway, U.S. Department of State | 76 | | The Evolution of the Chilean Tax Structure, Tom E. Davis, Cornell University | 89 | | Tax Policies in Chile, Albert Gailord Hart, University of Chile | 96 | | Tax Policies in Colombia, George Jackson Eder, Harvard Law School | 111 | | Mexican Tax Policy on Foreign Investments, Enrique Helguera, Magistrado del Tribunal Fiscal de la Federacion, Mexico | 128 | | Income Tax Policy of Peru, Teodoro Nichtawitz, Department of Economic and Social Affairs, United Nations | 148 | | Tax Incentives in Puerto Rico, J. Diaz Hernandez, Economic Development Administration, Puerto Rico | 154 | | Tax Policies of Venezuela, William J. Gibbons, Baker, McKenzie & Hightower, Caracas | 163 | | Part Three – Inter-American Tax Cooperation | | | Tax Problems of a Common Market in Latin America, Carl S. Shoup, Columbia University | 181 | | Technical Assistance in TAX Administration, Bertrand M. Harding, Internal Revenue Service | 189 | | Conferences and Activities of the Joint Tax Program of the OAS–Inter-American Development Bank–ECLA | 199 | | The Role of the Alliance for Progress in Latin American Tax Policies, Nathan C. Fitts, Action Committee for International Development, Inc | 217 | | Part Four – United States Tax Policies Affecting Private Investment in Latin America | | | The United States Tax System and International Relationships, Stanley S. Surrey, U.S. Treasury Department | 235 | | Practical Implications of United States TAX Policy, Edward R. Luter, Studebaker International | 249 | | Evaluation of the Effect of Treasury Proposals on TAX Status of Investors in Latin America, Robert F. Summerwell, Clark Equipment Company | 256 | Alternatives to Present Federal Taxes. Symposium, October 10-11, 1963 Princeton: Tax Institute of America, 1964 Table of Contents: Part One - Tax Alternatives for the Next Decade | Page | Tax Alternatives for the Next Decade, Dan Throop Smith, Harvard University | 3 | | Part Two - Appraisal of Present Corporate Income Taxes | | | Appraisal of the Corporate Income Tax, L. E. Klust, Westinghouse Electric Corporation | 17 | | Part Three - Alternatives to Corporate Income Tax: Value-Added Tax | | | The Value-Added Tax as an Alternative to Corporate Income Tax, Richard E. Slithor, Office of Tax Analysis, U.S. Treasury Department | 35 | | An Administrator’s Point of View on the Value-Added Tax, Clarence W. Lock, Michigan Department of Revenue | 55 | | European Experience with Value-Added Taxation, Maurice E. Peloubet, Price Waterhouse & Co | 64 | | Part Four - Alternatives to Corporate Income Tax: Broad-Based Excise Taxation | | | A Page of History, John F Costelloe, Chadbourne, Parke, Whiteside & Wolff | 89 | | Traps to Avoid as Indicated by Experience with Selective Excises, H. B. Hatch, General Electric Company | 96 | | Canadian Experience with Broad-Based Excise Taxation, A.P. Mills, Department of National Revenue, Canada | 111 | | Part Five - Reexamination of Individual Income Tax Progression | | | Appraisal of Present Individual Income Tax, Norris O. Johnson, First National City Bank | 133 | | Progression Reconsidered, C. Lowell Harriss, Columbia University | 143 | | Adverse Effects of Steep Graduation, John C. Davidson, National Association of Manufacturers | 161 | | Ineffectiveness of Present Progression, Frank L. Fernbach, AFL-CIO | 168 | | Part Six - Alternatives to Individual Income Tax | | | Drastic Revision of Deductions and Credits under Present Tax System-Proposed for Discussion, Thomas C. Atkeson, College of William and Mary | 193 | | Gross Individual Income Taxation, Theodore R. Groom, Hedrick and Lane | 206 | | Expenditure Taxation, Alfred C. Buehler, Wharton School | 223 | | Part Seven - Aspects of National Tax Policy | | | Aspects of National Tax Policy: The Income Tax and Suggested Alternatives, Stanley S. Surrey, U.S. Treasury Department | 249 | State and Local Taxes on Business. Symposium, October 28-30, 1964 Princeton, Tax Institute of America, 1965 Table of Contents: Part One - Background Considerations and State and Local Sales Taxes | Page | Recent Trends in State and Local Taxation of Business, Charles F. Conlon, National Association of Tax Administrators | 3 | | What State and Local Taxes Mean to Business, Albert G. Preston, Jr., General Electric Company | 13 | | Business Problems under Sales and Use Taxes - A Retailer’s Viewpoint, J.F. Wood, J.C. Penney Company | 25 | | Business Problems under Sales and Use taxes A Manufacturer’s Viewpoint, Arthur E. Hauser, United States Steel Corporation | 35 | | Part Two - State and Local Income Taxes | | | The Role of Myth in State Taxation of Interstate Business, Murray Drabkin, House Committee on the Judiciary | 55 | | Allocation and Nexus in State Taxation of Interstate Business, Jerome R. Hellerstein, New York University | 67 | | The Case against Federal Intervention, William D. Dexter, State of Michigan | 98 | | The Stake of Business in the Growing Municipal Income Tax Movement, Robert A. Sigafoos, South Pasadena, California | 113 | | Part Three - Local Tax Problems | | | Advisory Commission on Intergovernmental Relations Report on Property Tax Administration, Frederick L. Bird | 141 | | Discriminatory Assessment Practices in Property Taxation, Leonard W. Natthen | 151 | | Taxation of Manufacturers’ Inventories, John F. Tarrant. Connecticut State Tax Department | 165 | | Business Problems Arising from the Multiplicity of Local Taxing Jurisdictions, Robert H. Allphin, Pittsburgh Plate Glass Company | 177 | | Part Four - Intergovernmental Fiscal Competition | | | Sate and Local Taxes, Expenditures, and Economic Development, Alan K. Campbell, Syracuse University | 195 | | State and Local Finances and Economic Development, Seymour Sacks, Syracuse University | 209 | | State and Local Government Financial Inducements for Industry, Benjamin Bridges, Jr., University of Wisconsin | 225 | | A Case for Industrial Revenue Bonds, H. Clyde Reeves, University of Alabama | 246 | | Misuse of Public Credit to Aid Private Enterprise: The Case against Municipal Industrial Revenue Bonds, Alan K. Browne, Bank of America | 253 | | Part Five - New Jersey’s Taxes in Transition | | | New Jersey’s Taxes in Transition, Wayne Dumont, Jr., New Jersey Commission on State Tax Policy | 285 | | Part Six - State and Local Tax Climate in New Jersey | | | State and Local Tax Climate in New Jersey, H. Russell Brown, New Jersey Manufacturers Association | 303 | | Part Seven - State and Local Tax Climate in New York | | | State and Local Tax Climate in New York, Welles A. Gray, Empire State Chamber of Commerce | 317 | | Part Eight - State and Local Tax Climate in Pennsylvania | | | State and Local Tax Climate in Pennsylvania, David H. Kurtzman, University of Pennsylvania | 331 | Taxation of Foreign Income by the United States and Other Countries. Symposium, December 2-3, 1965. Princeton: Tax Institute of America, 1966 Table of Contents: Part One - Taxation of Foreign Income in Countries Outside the United States | Page | Taxation of Foreign Income and Foreign Business in Europe, R. Palmer Baker, Jr., Lord, Day & Lord | 3 | | Taxation of Foreign Income in Canada, J. Gear McEntyre, National Revenue-Taxation | 30 | | Taxation in Japan: Foreign-Source Income of Japanese Corporations and Taxation of Income of Foreign Corporations Doing Business in Japan, William E. Pardoe, Union Carbide Corporation | 40 | | The International Tax Law of Mexico, Henry J. Gumpel, Price Waterhouse & Co. | 57` | | Tax Policies in Less Developed Countries with Respect to Foreign Income and Income of Foreigners, Oliver Oldman, Harvard University | 74 | | How Policies of Foreign Countries Affect the United States in Negotiating Tax Treaties, David R. Tillinhgast, Hubbard, Blair & Reed | 89 | | Part Two - United States Taxation of Foreign-Source Income | | | Problems Involved under Section 367, Robert J, McDonald, Sullivan & Cromwell | 117 | | Earnings and Profits in Foreign Operations, Leslie Mills, Price Waterhouse & Co | 135 | | Some Thoughts on Section 482, Chester C. Hilinski, Dechert, Price & Rhoads | 147 | | Compliance Problems in Taxation of International Operations, Donald W. Bacon, Internal Revenue Service | 160 | | Compliance Problems with Emphasis of Office of International Operations Coverage, Charles W. Stewart, Machinery and Allied Products Institute | 175 | | International Tax Concepts, Leon O. Stock, Peat, Marwick, Mitchell & Co | 189 | | Part Three - United States Policy and Objectives | | | Background of General Policy, Raphael Sherfy, Turney, Major, Markham & Sherfy | 227 | | Taxation of Foreign Business Income - The Changing Objectives, Dan Throop Smith, Harvard University | 241 | | The United States Tax System and International Tax Relationships - Current Developments, 1965-1966, Stanley S. Surrey | 256 | The Property Tax: Problems and Potentials. Symposium November 2-4, 1966. Princeton, Tax Institute of America, 1967 Table of Contents: Part One - The Property Tax Today | Page | A Reconsideration of the Property Tax, Alfred C. Buehler, University of Pennsylvania | 5 | | Property Tax - Effects and Limitations, Harold M. Groves, University of Wisconsin | 17 | | Property Taxes: Outlook and Effects, C. Lowell Harriss, Columbia University | 28 | | Impact of Recent Judicial Decisions, Charles F. Conlon, Federation of Tax Administrators | 43 | | Property Taxes and Industrial Development, Russell L. Hendricks, The Procter & Gamble Company | 57 | | Part Two - Responsibilities for Administration: The Assessment Problem | | | Raising the Professional Standards of Assessing Personnel, Paul; Corusby, International Associationof Assessing Officers | 87 | | The Role and Responsibility of the Assessor, James R. Vine, Los Angeles County | 95 | | Full Disclosure Policy - The State’s Role in the Assessment Process, John Shannon, Advisory Commission on Intergovernmental Relations | 103 | | The Role of the Appraiser, John D. cole, Cole-Layer-Trumble Company | 111 | | The Role of the Taxpayer, Lee Kirkwood, Kirkwood and Darby | 120 | | Part Three - Alternative Methods of Taxing Specific Industries | | | The Taxation of Mineral Resources, Jesse D. Winzenried, Husky Oil Canada | 145 | | Alternative Methods of Taxing Specific Industries: Timber Taxation, N.R. McDonnell, Weyerhauser Company | 158 | | The Taxation of Railroad Property: Problems and Potentials, R.H. Waterman, Missouri Pacific Railroad Company | 176 | | The Taxation of Public Utilities, J.A. Jacobs, Southern Bell Telephone & Telegraph Company | 187 | | Part Four - Some Controversial Questions | | | Fractional Ratios and Their Effect on Achievement of Uniform Assessment, Ernest Johnson, Maine Bureau of Taxation | 209 | | The Classification Issue in Illinois, Thomas G. Lyons, Illinois State Senate | 216 | | The Classification Issue in Tennessee, W. R. Snodgrass, Tennessee Comptroller of the Treasury | 221 | | Minnesota’s Experience with Classification, Rolland F. Hatfield, Minnesota Department of Taxation | 226 | | Part Five - Current Issues in Property Tax Exemptions | | | General Appraisal of the Effect of Exemptions on Tax Base, Will S. Myers, Advisory Commission on Intergovernmental Relations | 267 | | Property Tax Exemptions for Farmers and the Aged, Frederick D. Stocker, Ohio State University | 283 | | Evaluating Tax Concessions for Urban Renewal, Jerome P. Pickard, Urban Land Institute | 295 | | Business Use of Exempt Properties, Robert L. Purnell, Michigan State Tax Commission | | | Part Six - Personal Property Taxation | | | Trends in Taxation of Personal Property, Arthur D. Lynn, Ohio State University | 321 | | A Defense of Personal Property Taxation, Joe C. Sanders, Ohio Department of Taxation | 331 | | The Case against Personal Property Taxation, William Miller, New York University | 342 | | Part Seven - Alternatives in Property Tax Reform | | | Some Observations on Certain Economic Aspects of Taxation, Thomas B. Curtis, U.S. House of Representatives | 371 | | Some Alternatives on Property Tax Reform, Dick Netzer, New York University | 386 | | Property Tax Problems in Canada and How They are being Met, Douglas H. Clark, Finance Canada | 402 | | Some Possibilities for Meeting Property Tax Problems Arising from Multiplicity of Governmental Units, Lynn A. Stiles, Federal Reserve Bank of Chicago | 417 | | Land Value Taxation: A 1966 Evaluation, A.M. Woodruff, University of Hartford | 427 | Federal-State-Local Fiscal Relationships. Symposium November 29-30, 1967. Princeton, Tax Institute of America, 1968 Table of Contents: Part One - What’s Happening to Our Federal Fiscal System? | Page | Federal-State-Local Financial Relations: Historical Background, C. Lowell Harris, Columbia University | 3 | | Federal Assistance to State and Local Governments, I.M. Labovitz, Library of Congress | 13 | | The Local View of the Strengths and Weaknesses of the Present Financial Assistance System, John F. Collins, Mayor of Boston | 44 | | What’s Happening to Our Federal Fiscal System? Brevard Crihfield, Council of State Governments | 54 | | Strengths and Weaknesses of Our Federal System, Frank L. Fernbach, United Steel Workers of America | 62 | | What "Federal Fiscal System"? Roger A. Freeman, Stanford University | 67 | | Part Two - Federal Budgeting | | | Federal Budgeting: A Modern Approach, M.A. Wright, Humble Oil & Refining Company | 95 | | Part Three - Proposals for Changes in Federal Aid | | | The Tax Sharing Approach, Richard P. Nathan, The Brookings Institution | 107 | | The Federal Income Tax Credit, L.L. Ecker-Racz, University of Hartford | 122 | | Toward a National Tax Structure, Joel Barlow, Covington & Burling | 131 | | A Note on a Federal Income Tax Credit, Lawrence R. Kegan, Committee for Economic Development | 146 | | Revenue Sharing and Creative Federalism- Some Perspectives, William H. Robinson, U.S. Bureau of the Budget | 149 | | Aspects of Federal Aid to the States, Robert Schorn, National Association of Manufacturers | 172 | | Tax Sharing versus Rational Decision Making, Melville Ulmer, University of Maryland | 179 | | Part Four - Intergovernmental Aspects of Selected Major Functions | | | Federal, State., and Local Responsibility in Connection with Crime Control, Morris Ploscowe, New York University | 187 | | Relative Federal, State, Local Responsibility in Welfare - Audience Discussion of Written Questions Submitted by Chairman | 201 | | Federal-State-Local Responsibility in Education, Robert C. Brown, California Taxpayers’ Association | 216 | | Relative Federal, State, and Local Responsibility in Education, Lynn A. Stiles, Federal Reserve Bank of Chicago | 223 | | Relative Federal, State, Local Responsibility in Education, Lorne H. Woollatt, New York State Education Department | 228 | | Some New Policy Considerations for Economic Development–Relation between Rural and Central City Poverty, Ross D. Davis, Assistant Secretary of Commerce | 249 | | Part Five - State and Local Fiscal Responsibility versus Tax Compliance Simplicity for Interstate and Interlocal Business | | | State Taxation of Interstate Business: Reflections on Legislative Directions, Jerome Hellerstein, New York University | 257 | | The Compliance Burden of State and Local Nonproperty Taxes, Charles B. Bayly, Jr., Tax Counsel, Columbia Broadcasting System | 268 | | Viewpoints of Large Business Enterprises on Mandated Federal Solutions, C.R. Cahoon, Mobil Oil Company | 279 | | Small Business Viewpoints on the Proposed Interstate Taxation Act H.R. 2158 | 285 | | A Tax Administrator’s Viewpoint, G. Thoms Battle, West Virginia Tax Commissioner | 302 | | Stata Sales and Use Tax Equity between Interstate and Intrastate Commerce, Eugene F. Corrgian, Illinois Department of Revenue | 306 | | Part Six - The Role of the States | | | Are the States Here to Stay? Jack M. Campbell, Former Governor of New Mexico | 327 | | Revitalizing the States, Nelson Rockefeller, Governor of New York | 343 | | Part Seven - State-Local Fiscal Relations | | | Fiscal Outlook for State and Local Governments, Elsie M. Watters, Tax Foundation | 365 | | The Role of State Aid in Local Government Finance, Morris Beck, Rutgers University | 379 | | Evaluation of Local Nonproperty Taxes, Joseph F. Clark, Municipal Finance Officers Association | 391 | | Role of States in Setting Standards for Local Finance Administration, Richard A. Atkins, New York State Office for Local Government | 405 | | Part Eight - State action to Strengthen Local Government | | | Strengthening Local Government through State Action: The Dynamics of Federalism, Norman Beckman, U.S. Department of Housing and Urban Development | 423 | | Role of State Offices of Urban Affairs in Strengthening Local Government, John O. Forrer, New Jersey Department of Community Affairs | 443 | | Strengthening Local Governments - A Regional Case Study, David B. Walker, Advisory Commission on Intergovernmental Relations | 459 | | Kentucky’s Approach for Local Initiative and Coordination, Robert M. Cornett, Kentucky Area Development Office | 477 | Tax Impacts on Compensation. Symposium, October 3-4, 1968. Princeton, Tax Institute of America, 1969 Table of Contents: Part One - Economic Aspects of Taxes on Compensation | Page | Pension Fund Growth ans Its Economic Implications, Daniel M. Holland, Massachusetts of Technology | 3 | | The Effects of Taxation of Executive Compensation on Economic Activity, Dan Throop Smith, Harvard University | 34 | | Part Two - How Taxes Affect Benefit Plans for Employees Generally | | | Relative Importance of Social Security and Private Pension Plans, Alvin M. David, Social Security Administration | 49 | | How Taxes Affect Savings Plans and Life Insurance, Curtis R. Henderson, Johnson & Higgins | 55 | | Variable Annuities and Pension Planning, Kenneth C. Foster, The Prudential Insurance Company of America | 67 | | Proposals for Minimizing Insurance Premium Taxes on Welfare Benefits for Employees, Lloyd E. Slater, New York State Department of Taxation and Finance | 74 | | Part Three - How Taxes Affect Benefit Plans for Executives | | | Development of Executive Compensation Patterns, V. Henry Rothschild, New York | 97 | | Tax Minimization and Executive Compensation Plans, Wilbur C. Lewellen, Purdue University | 104 | | Part Four - Conceptual Problems in Report on Public Policy and Private Pension Funds | | | Are Vesting, Funding, and Reinsurance Desirable and Necessary Objectives? Thomas Donahue, U.S. Department of Labor | 145 | | Are Vesting, Funding, and Reinsurance Desirable and Necessary Objectives? John R. Lindquist, McDermott, Emery & Will | 156 | | Critical Issues in Pension Planning, Dan M. McGill, University of Pennsylvania | 167 | | Validity of Pension Expectations, William T. Gibb, U.S. Treasury Department | 172 | | The Termination Problem, Leonard Lesser, AFL-CIO | 176 | | The Role of Government Regulation, Russell H. Hubbard, General Electric Company | | | Part Five - Current Legislative Developments | | | Current Legislative Developments, Laurence N. Woodworth, Joint Committee on Internal Revenue Taxation | 207 | Tax Impacts on Philanthropy. Symposium, December 2-3, 1971 Princeton: Tax Institute of America, 1972 Table of Contents: Part One - The Role of Private Philanthropy | Page | The Role of Private Philanthropy in Modern American Society, Douglas Dillon, The Rockefeller Foundation | 5 | | The Philosophy of Corporate Philanthropy, Gavin K. McBain, Bristol-Myers Company | 13 | | Part Two - The Treasury Viewpoint on Impact of 1969 Legislation on Philanthropy | | | Treasury’s Experience and Views, Arthur M. Hayes, U.S. Treasury Department | 23 | | The Treasury Viewpoint, Edwin S. Cohen, U.S. Treasury Department | 34 | | Part Three - Trends in Philanthropic Giving and Receiving as Affected by the Tax Reform Act of 1969 | | | Effect on Donors, Robert Anthoine, Winthrop, Stimson, Putnam & Roberts | 49 | | Effect on Donees, Edwin D. Etherington, National Center for Voluntary Action | 67 | | Public Policy Issues and Foundations, Sydney Howe, The Conservation Foundation | 76 | | Foundation Activity in Public Programs, John J. Keppler, The Federation of Protestant Welfare Agencies | 81 | | Proposals for a New Fundamental Right, E. Hugh McLuckey, New York Hospital-Cornell Medical Center | 86 | | Part Four - Effects of Tax Reform Act of 1969 on Role of Private Foundations | | | Operational Effects, Ruth C. Chance, Rosenberg Foundation | 103 | | Program Activities, Homer C. Wadsworth, Kansas City Association of Trusts and Foundations | 112 | | Learning to Live with the Tax Reform Act, Howard Dressner, The Ford Foundation | 121 | | Effects of Act, James L. Kunen, Eugene and Agnes Meyer Foundation | 127 | | Part Five - Support of Private Philanthropy through the Federal Income Tax Laws | | | The Propriety and Vitality of a Federal Income Tax Deduction for Private Philanthropy, Boris I. Bittker, Yale University | 145 | | An Alternative to the Federal Income Tax Deduction in Support of Private Philanthropy, Paul R. McDaniel, Boston College | 171 | | Federal Encouragement of Private Giving, Henry Aaron, The Brookings Institution | 210 | | It Depends Upon How You Look At It, Thomas B. Curtis, Encyclopedia Britannica | 214 |
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