France, continued. Text, continued. Décret fixant les délais supplémentaires accordés aux contribuables empêchés de souscrire, en temps utile, la déclaration relative à la contribution extraordinaire sur les bénéfices exceptionnels ou supplémentaires réalisés pendant la guerre. Aug. 3, 1916. (Journal officiel, Aug., 1916, p. 7012.) +* SGD Loi portant: 1°, ouverture sur l'exercice 1917 des crédits provisoires applicables au premier trimestre de 1917; 2°, autorisation de percevoir pendant la même période les impôts et revenus publics. (Journal officiel, Dec. 31, 1916, p. 11208-11213.) +* SGD Changes in income, war profits and indirect taxes. Décret portant réglement d'administration publique pour l'exécution des dispositions de la loi de 15 juillet 1914, complétées par l'art. 5 de la loi du 29 décembre 1915, et modifiées par l'article 5 de la loi du 30 décembre 1916, et relatives à l'établissement d'un impôt général sur le revenu. (Journal officiel, Jan., 1917, p. 568-569.) +* SGD Loi ayant pour objet de modifier les articles 10 et 16 de la loi du 15 juillet 1914, relatifs à l'impôt général sur le revenu, en ce qui concerne: (1) la détermination du revenu net; (2) les délais de déclaration. Feb. 23, 1917. (Journal officiel, Feb., 1917, p. 1499-1500.) + * SGD Comment L'Application de l'impôt sur le revenu. (L'Économiste français, v. 44, Jan. 29, 1916, p. 141-144.) †TAA The Bourse; the excess profits tax. (The Economist, London, v. 83, July 8, 1916, p. 63-64.) + TAA Circulaire relative à l'impôt sur le revenu. (L'Économiste français, v. 44, April 15, 1916, p. 514–519.) †TAA La Contribution sur les bénéfices de guerre. [Loi et décret.] (L'Économiste français, v. 44, July 15, 1916, p. 92-94, July 22, p. 124-126.) † TAA La Contribution directe pour 1917. (L'Économiste français, v. 44, July 29, 1916, p. 151-152.) † TAA Les Crédits provisoires pour le troisième trimestre de 1916. (L'Économiste français, v. 44, May 27, 1916, p. 731–732.) † TAA Dépenses et ressources de guerre. (L'Économiste français, v. 44, March 25, 1916, p. 395-397.) †TAA L'impôt sur le revenu (Journal des écono et la déclaration. mistes, série 6, v. 50, Äpril, 1916, p. 53–62.) ТАА Die französischen Finanzen Graner, H. in der Kriegszeit. (Jahrbücher für Nationalökonomie und Statistik, Bd. 104 [Folge 3, Bd. 49, 1915, p. 337-343.) ТАА Guyot, Yves. Les troisièmes douzièmes provisoires de 1916 et les projets d'impôts. (Journal des économistes, série 6, v. 50, June, 1916, p. 353–375.) TAA How France pays her war expenses. (Literary digest, Oct. 9, 1915, p. 814.) * DA L'Impôt général sur le revenu. (L'Économiste français, v. 44, Jan. 8, 1916, p. 3537, 61.) †TAA Impôt général sur le revenu (tables). (L'Économiste français, v. 44, June 3, 1916, p. 774-775.) +TAA L'Impôt sur le revenu. (Journal des économistes, série 6, v. 49, Feb., 1916, p. 277-286.) ТАА L'Impôt sur le revenu. Nécessité d'une méthode fiscale qui ménace l'avenir. (L'Économiste français, v. 44, Dec. 30, 1916, p. 887-888.) †TAA The Income tax. (The Economist, London, v. 82, Jan. 8, 1916, p. 56–57.) † TAA Julhiet, E. War and French finance. (North American review, v. 203, May, 1916, * DA p. 726-738.) The Loan; taxation of war profits. (The Economist, London, v. 82, Jan. 22, 1916, p. 140-141.) †TAA The Loan result; revenue; transport difficulties; new taxation, etc. (The Economist, London, v. 83, Nov. 25, 1916, p. 998999.) † TAA Market form; treasury bond issue; taxation and trade returns. (The Economist, London, v. 80, Feb. 20, 1915, p. 318-319.) †TAA Gesetz über einen einmaligen ausseror- dentlichen Wehrbeitrag. July 3, 1913. (Reichsgesetzblatt, 1913, p. 505-521.) Given here because of the emergency nature of Erlass (Prussian), betr. die Erhebung der Einkommensteuer von dem Militärein- kommen aller Angehörigen des aktiven Heeres und der aktiven Marine. Aug. 4, 1914. (Deutscher Reichsanzeiger, Aug., Bekanntmachung, betr. die Herabsetz- ung der Zinsvergütung für vorzeitige Ein- zahlung gestundeter Zölle und Reichs- gung während des Krieges, Schutz der Kriegsteilnehmer und deren Angehörigen, Dienst- und Besoldungsverhältnisse wäh- rend des Krieges, Familiensfürsorge, Geld- verkehr. Müsbach: W. F. Mayr [1914]. Bellet, Daniel. Comment payer les frais Herz, Ludwig. Kriegskosten und Deckung. Stuttgart: Deutsche Verlags-Anstalt, 1916. 37 p. 8°. (Der deutsche Krieg. Heft 14.) How Germany and Austria-Hungary are financing the war. (Review of reviews, New York, Feb., 1915, p. 223-225.) * DA Lansburgh, Alfred. Die Kriegskosten- Deckung und ihre Quellen. (Die Bank, Berlin, 1914, p. 997-1009, 1098-1115.) THA Molkenbuhr, Hermann. Der neue Tabak- steuerentwurf. (Neue Zeit, Stuttgart. L'exposé financier de M. Helfferich The Sales tax -a German experiment. (The Economist, London, v. 83, Dec. 30, Strutz, Georg. Die Besteuerung der Kriegsgewinne. Stuttgart: F. Enke, 1916. 4°. (Finanzwirtschaftliche Zeit- fragen. Heft 22.) TIA GREAT BRITAIN Finance accounts of the United Kingdom for the years ending March 31, 191416. TIB Text The Finance Act, 1914. (Session 2.) An act to grant certain additional duties of customs and inland revenue, including excise, to alter other duties, and to amend the law relating to customs, and inland revenue, including excise, and the national debt, and to make further provision in connection with finance. [27 Nov., 1914.] (Manual of emergency legislation, supplement 2, p. 7–13.) BTZE Duty on tea; duty on beer; income tax. Regulations dated November 28, 1914, prescribed by the commissioners of inland revenue under section 12 of the Finance Act, 1914, session 2. (Manual of emergency legislation, supplement 3, p. 410-411.) Income tax. BTZE The Finance Act, 1915. An act to grant certain duties of customs and inland revenue, including excise, to alter other duties, and to amend the law relating to customs and inland revenue, including excise, and the national debt, and to make further provision in connection with finance. [29 July 1915. (The Public general acts, 1914-16, chap. 62, p. 174-186.) XWH The Isle of Man (Customs) Act, 1915. 29 July 1915. (The Public general acts, 1914-16, chap. 67, p. 211.) XWH Continuance of additional duties on tea, tobacco, spirits, ale, and beer. The Finance (No. 2) Act, 1915. An act to grant certain duties of customs and inland revenue, including excise, to alter other duties, and to amend the law relating to customs and inland revenue, including excise, and the national debt, and to make further provision in connexion with finance. [23 Dec. 1915., (The Public general acts, 1914–16, chap. 89, p. 274–309.) XWH Additional customs and excise duties; increase of income tax; excess profits tax, etc. Excess profits duty. Regulations, Jan. 6, 1916, prescribed by the commissioners of inland revenue. 3p. (Statutory rules and orders, 1916, no. 1.) * SDZ Income tax. Weekly wage-earners. Regulations, March 29, 1916, made by commissioners of inland revenue with respect to the assessment and collection of income The Difficulties of income tax payers and the hardships of stockbrokers. (The Economist, London, v. 81, Sept. 18, 1915, p. 444-445.) †TAA Double income tax. (The Economist, London, v. 83, Dec. 30, 1916, p. 1212-1213.) †TAA Economic endurance. (Edinburgh review, July, 1915, p. 204-224.) * DA England's programme of war taxation. (Nation, New York, v. 101, Sept. 30, 1915, p. 399-400.) * DA The Excess profits tax- -a plain statement of its scope. (The Economist, London, v. 81, Nov. 27, 1915, p. 885-886.) † TAA Jenkins, J. G. Double income tax. (The Economist. London, v. 83, Sept. 9, 1916, p. 447-448.) †TAA Jennings, H. J. Beer and the revenue. (Fortnightly review, v. 103, May, 1915, p. 896-908.) * DA Nation's balance sheet; budget for 1916-17. (Fortnightly review, v. 105, May, 1916, p. 894-906.) * DA Third war budget. (Nineteenth century, v. 78, Oct., 1915, p. 755-766; Living age, v. 287, Nov. 20, 1915, p. 458-467.) * DA War problems and (Fortnightly review, * DA Kinloch-Cooke, C. how to meet them. July, 1915, p. 131-134.) Langdon, Adolph Max. The excess profits duty and the excess mineral rights. duty (the Finance (No. 2) Act, 1915). part III. By A. M. Langdon...assisted by Robertson Lawson, C. A. London: Stevens & Haynes, 1916. viii, 84 p. 8°. TIN Leake, P. A. Excess profits duty. (The Economist, London, v. 83, Nov. 4, 1916, p. 873-874.) †TAA Lettre d'Angleterre, la loi de finances et. le régime de l'income tax...; la taxation du capital... (L'Économiste français, v. 43, Nov. 6, 1915, p. 599-601.) + TAA Life assurance companies and income tax. (The Economist, London, v. 80, May 29, 1915, p. 1114-1115.) †TAA Lists of American securities subject to special British income tax. (Commercial and financial chronicle, 1916, June 24, p. 2312; July 8, p. 113; July 15, p. 206; Aug. 5, p. 465; Aug. 12, p. 546.) †† TAA Mallock, W. H. Cost of war; the limits of super-taxation. (Nineteenth century, v. 78, Sept., 1915, p. 702-713.) * DA Marriot, J. A. R. War finance: the fourth war budget. (Nineteenth century, v. 79, May, 1916, p. 1124–1142.) * DA |