THE INCOME TAX

•Theo.

THE MACMILLAN COMPANY

NEW YORK BOSTON CHICAGO
SAN FRANCISCO

MACMILLAN & CO., LIMITED

LONDON. BOMBAY CALCUTTA
MELBOURNE

THE MACMILLAN CO. OF CANADA, LTD.

TORONTO

A STUDY OF THE HISTORY, THEORY,
AND PRACTICE OF

INCOME TAXATION

AT HOME AND ABROAD

BY

EDWIN R. A. SELIGMAN

MCVICKAR PROFESSOR OF POLITICAL ECONOMY
COLUMBIA UNIVERSITY

SECOND EDITION, REVISED AND ENLARGED
WITH A NEW CHAPTER

New York

THE MACMILLAN COMPANY

1914

All rights reserved