Seligman, Edwin R.A. The Income Tax

The Macmillan Company, New York, 1914. - 743 pp. Язык английский.

The Income Tax: a Study of the History, Theory, and Practice of Income Taxation at Home and Abroad
Table of Contents:
The Fundamental Problems
The Income Tax in the Middle Ages
The Income Tax in England
The War Tax 1798-1816
The Income Tax on Trial 1842-1862
The Mode Income Tax: A Half Century of Achievement 1862-1911
The Income Tax on the Continent
Germany
France
Other Countries
The Income Tax at Home
The Income Tax in the American Colonies
State Income Taxes
The Civil War Income Tax
The Income Tax of 1894
The Constitutionality of the Income Tax
The Proposed Sexteenth Amendment
A Practicable Programme