Facing the Tax Problem: A Survey of Taxation in the United States and a Program for the Future

Facing the Tax Problem: A Survey of Taxation in the United States and a Program for the Future

Facing the Tax Problem: A Survey of Taxation in the United States and a Program for the Future

Facing the Tax Problem: A Survey of Taxation in the United States and a Program for the Future

Excerpt

Taxation is obviously one of the leading public issues of the day. This volume is intended, first, to give the general reader an understanding of the tax system as it now exists--federal, state, and local; and, second, to suggest specific ways by which it can be improved.

The survey has been undertaken by a method which the Fund has used previously in dealing with other issues: through an ad hoc research staff and a special committee. The committee, whose members are listed on page iv, was appointed by the Trustees of the Fund in October 1935. It has had general charge of the entire undertaking. The research staff, whose names are listed on pages v and vii, presented to the Special Committee a factual and analytical picture of the American tax system, with their own conclusions and recommendations--included in Chapters 1 to 26 of this volume. The Special Committee studied these findings and, largely on the basis of them, has prepared the series of specific recommendations for action in improving the tax system which are contained in Chapter 27.

The Trustees of the Fund believe that by this procedure scientific methods can best be applied to the formulation of economic policies. The essential facts are assembled by a staff of economists specially experienced in the particular subject. A committee, representing diverse points of view and chosen on grounds of recognized integrity, disinterestedness and practical experience, takes these facts and, solely in the interest of the general public, proposes concrete measures to deal with problems which the facts disclose.

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