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12. Discussion

Author

Colm, Gerhard, Cornwall, John, and Smithies, Arthur

Published
1962

46. Tax Program for Sustained Mobilization.

Author

Butters, J. Keith, Fellner, William, Lintner, John, Smith, Dan Throop, Smithies, Arthur, and Surrey, Stanley S.

Subjects
TAXATION, UNITED States economic policy, 1945-1960, CORPORATE taxes, EXCESS profits tax, INDUSTRIAL mobilization, ECONOMICS of war, INCOME tax, PRICE inflation & taxation, INDIRECT taxation, LABOR incentives, LUXURY tax, LOOPHOLES
Abstract

The following tax program was prepared in November 1950 by six experts on fiscal policy from three Harvard faculties (Department of Economics, Law School, and Graduate School of Business Administration), under the title "A Tax Program to Support the Policy of Containment," to indicate the nature and scale of taxation which will be needed, along with appropriate credit policies and limited direct controls, to avoid serious price inflation when the current mobilization program gets fully under way. The statement was presented in part at the Hearings of the House Ways and Means Committee on November 16, but the Committee refused to allow the full text to be included in the record because of its policy of limiting the testimony to the subject of excess profits taxation. [ABSTRACT FROM PUBLISHER]

Published
1951

47. Discussion

Author

Smithies, Arthur and Stein, Herbert

Published
1947

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