Multiple Tax Research Articles

Constitutional Law: Original Jurisdiction of United States Supreme Court: Availability as a Procedural Remedy to Avoid Multiple Taxation

Constitutional Law: Original Jurisdiction of United States Supreme Court: Availability as a Procedural Remedy to Avoid Multiple Taxation

Taxation: Jurisdiction to Tax: Multiple Taxation of Intangibles

Taxation: Jurisdiction to Tax: Multiple Taxation of Intangibles

Taxation: Procedural Devices for Preventing Multiple Taxation of Intangibles Based on Domicile: Original Suit by Way of Interpleader before Supreme Court

Taxation: Procedural Devices for Preventing Multiple Taxation of Intangibles Based on Domicile: Original Suit by Way of Interpleader before Supreme Court

Taxation. Multiple Taxation. Taxation of Income from a Trust in Two States

Taxation. Multiple Taxation. Taxation of Income from a Trust in Two States

Some Aspects of the Double-Taxation Problem

Previous articleNext article No AccessSome Aspects of the Double-Taxation ProblemCarl F. WehrweinCarl F. Wehrwein Search for more articles by this author PDFPDF PLUS Add to favoritesDownload CitationTrack CitationsPermissionsReprints Share onFacebookTwitterLinkedInRedditEmail SectionsMoreDetailsFiguresReferencesCited by Journal of Political Economy Volume 44, Number 4Aug., 1936 Article DOIhttps://doi.org/10.1086/254961 Views: 6Total views on this site PDF download Crossref reports no articles citing this article.

Multiple Taxation by the States: What Is Left of It?

Multiple Taxation by the States: What Is Left of It?

Multiple Taxation: The Implications of Burnet v. Brooks

Multiple Taxation: The Implications of Burnet v. Brooks

Recent Limitations on Multiple Inheritance Taxes on Corporate Shares

Recent Limitations on Multiple Inheritance Taxes on Corporate Shares

The Problem of Double Taxation

DOUBLE TAXATION or, to be more accurate, Multiple Taxation explains itself. It is not, therefore, necessary to give a very elaborate account of the nature of the problem. To put it simply, it is the unfortunate position which befalls a man-or a corporation-who has to pay taxes in two or more countries in respect of the same income, or of the same property. An Englishman lives in France upon an income which he derives from England: this happy citizen will have to pay income tax on such income first of all in England, and secondly in France. This is a simple case of Double Taxation. Should this Englishman die domiciled in France, leaving some property in England, his next of kin will have to pay death duties both in France and in England upon such property. This again is Double Taxation. And the injustice of such procedure seems to me, in this last case, to be as great as in the first one, although it does not appear to have either attracted (at any rate to the same extent) the attention of the international lawyers or raised the wrath of the parties concerned. Historically, the problem of Double Taxation is not a new one; and it may be observed that the share which the Governments of to-day deduct from the earnings or capital of foreigners, irrespective of the deduction already effected by the latter's national Government, large as it may be, is still reasonable when compared with the ruthless confiscation which was the usual practice in times gone by. Take, for instance, what happened in France in the Middle Ages. The mere fact that the foreigner had remained more than a year within the territory of the Kingdom was sufficient excuse to enable the Lord of the Manor whereon he had settled to claim him as his serf, and to confiscate his income in his lifetime and his capital at the time of his death. Later, foreigners were allowed to remain as free men, but wer'e subject to heavy special rates and taxes. When the general condition of feudalism disappeared and was replaced by the monarchy, the kings lost no

Multiple Taxation

Multiple Taxation

The Net Income and Excess Profits Should Be Kept as the Main Sources of National Taxation

to bear tax burdens. Some objections have been raised to the use of the principle, but most of them are weak and apply to some of the purposes for which it has been proposed rather than to the tax itself. Much litigation has arisen over its use, but the court decisions have generally strengthened the position of the principle as a part of fiscal systems. In the use of the tax, many problems have arisen, particularly in the formulation of just laws, and in the double and multiple taxes which have been placed upon single estates because of conflicting jurisdictions. The tax has been used by the Federal Government at different times as an emergency measure, and may be continued as a part of its fiscal machinery. The states have used it more or less since 1826 but it is only in recent years that much importance has been attached to the fiscal possibilities. Foreign countries have developed comprehensive systems of inheritance taxes. Since inheritance taxes so admirably supplement income taxes, and since each has become so deservedly popular among fiscal authorities and officials, it is not too much to expect that each will hold a place of vital importance in future revenue systems, not only of federal governments, but also of the provinces and states. Because of its backwardness in the past, the United States may be looked upon to furnish examples of the most rapid extension of the use of inheritance taxes during the next few decades.