subject area
university type - Poland  
university status  
Wrocław, Poland



Language: Polish Studies in Polish
Subject area: economy and administration
University website:
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The Inland Revenue is not slow, and quite rightly, to take every advantage which is open to it under the Taxing Statutes for the purposes of depleting the taxpayer’s pocket. And the taxpayer is in like manner entitled to be astute to prevent, so far as he honestly can, the depletion of his means by the Inland Revenue.
James Avon Clyde, Lord Clyde (1863-1944), Ayrshire Pullman Motor Services and Ritchie v. Inland Revenue (1929) 14 Tax Case 754.
World War II was . . . responsible for considerable changes in the U.S. federal income tax. Not only were rates increased, but the base was extended to cover most of the working population. Even as late as 1939, only 6 percent of U.S. citizens had to file an income tax return; by 1945 this had increased to over 70 percent . . . By 1945 the major features of the current federal tax system were in place.
Susan B. Hansen, The Politics of Taxation: Revenue Without Representation, New York: NY, Praeger (1983) p. 86.
We contend that for a nation to try to tax itself into prosperity is like a man standing in a bucket and trying to lift himself up by the handle.
Winston Churchill, “Why I am a Free Trader,” Chapter I in T.W. Stead’s journal Coming Men on Coming Questions (April 13, 1905), bottom p. 9.
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