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- Title
TAX SIMPLIFICATION THROUGH CUMULATIVE AVERAGING.
- Authors
VICKREY, WILLIAM
- Abstract
The article discusses the use of cumulative averaging in simplifying income tax. According to the author, cumulative averaging or cumulative assessment is a technique of assessing the income tax based on the aggregate income of an individual in order to avoid the effect on overall tax burden caused by the individual taxpayer. He adds that computations using cumulative average are simplified by making use of tax tables. The author also discusses the complexities involved in cumulative averaging when an individual taxpayer changes his or her marital or judicial status.
- Subjects
INCOME tax; TAX returns; DIRECT taxation; TAX rates; FINANCIAL management; TAX laws
- Publication
Law & Contemporary Problems, 1969, Vol 34, Issue 4, p736
- ISSN
0023-9186
- Publication type
Article
- DOI
10.2307/1190908