Wagner, Richard E.,

Happy Anniversary?. Richard E. Wagner. - World & I, 2003. - SIRS Enduring Issues 2004. Article 28, Business, 1522-3191; .

Articles Contained in SIRS Enduring Issues 2004. Originally Published: Happy Anniversary?, April 2003; pp. 28-39.

"This year we 'celebrate' the ninetieth anniversary of the passage of the Sixteenth Amendment: 'Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration." (WORLD & I) This article reviews the history of tax collection.

1522-3191;


Organisation for Economic Co-operation and Development
United States 16th Amendment Constitution


Direct taxation
Financial institutions--Law and legislation
Income tax--History
Records--Access control
Tax havens
Tax revenue estimating
Taxation--Europe
Taxation--Law and legislation
Withholding tax

AC1.S5

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