American University
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Taxation and farmer: A selected list of references with critical annotation

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posted on 2023-09-06, 02:41 authored by Margaret Thompson Olcott

Although the importance of the historical aspects of any subject is fully recognized it seemed more practical to limit this bibliography to publications issued since January 1, 1900. A more careful search has been made for references for the last ten years. Many publications issued in the first three months of 1928 are included, but it was not possible to cover this period exhaustively owing to the delay in receiving indexes to current literature. The more important references to publications on taxation and the farmer issued during the period Jan. 1, 1900, to March 31, 1928, have been included. Every tax affects the farmer either directly or indirectly. This bibliography deals only with those which affect him directly or as a class. For the United States the field has been limited to state and local taxation. References to state income and inheritance taxes have been omitted, In many foreign countries the national taxes affect the farmer more directly than they do in the United States, and references to such taxes have been included. For instance, the income tax is of great importance to the farmer in Great Britain. Neither time nor facilities permitted a careful searching out of references on taxation in foreign countries, but such references as were readily available have been included. Owing to the fact that any plan for reducing the tax burden of the farmer must consider all phases of the revenue system many references on administration and expenditure have been included. It was not possible, however, to go into these branches of the subject exhaustively. On school finance only the more outstanding references have been included, and all references to highway finance have been omitted. The whole subject of forest taxation has also been omitted as the Forest Service of the U. S. Department of Agriculture has issued bibliographies on the subject.







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