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- Title
AN APPRAISAL OF THE EXCESS PROFITS TAX FROM A FISCAL STANDPOINT.
- Authors
GROVES, HAROLD M.
- Abstract
The article offers information on an appraisal of the excess profits tax from a fiscal standpoint in the U.S. It states that during the First World War and the Second World War emergencies, the excess profits tax proved a mainstay of revenue yields for the U.S. It mentions several ways of attacking the monopoly problem, including public regulation of selected prices, public ownership, and cooperative movement, which has some success in Sweden. It presents that the anti-monopoly movement may limit the size of personal incomes, business units and the rate of business profits.
- Subjects
SWEDEN; UNITED States; EXCESS profits tax; WORLD War I; WORLD War II; GOVERNMENT revenue; GOVERNMENT ownership; INCOME; CORPORATE profits
- Publication
Law & Contemporary Problems, 1943, Vol 10, Issue 1, p133
- ISSN
0023-9186
- Publication type
Article
- DOI
10.2307/1190030