NATIONAL BUREAU OF ECONOMIC RESEARCH
NATIONAL BUREAU OF ECONOMIC RESEARCH

Personal Deductions in the Federal Income Tax

C. Harry Kahn

Published in 1960 by Princeton University Press

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0267 pages
ISBN: 0-870-14122-8

Table of Contents

Front matter, . (p. -32 - 0) (bibliographic info) (download)

1. Place of Personal Expense Deductions in the Income Tax. (p. 1 - 16) (bibliographic info) (download)

2. Quantitative Significance: Effect of Deductions on Tax Base and Liabilities. (p. 17 - 31) (bibliographic info) (download)

3. Quantitative Significance: Changes in Composition, Cyclical SensItivity, and Distribution, 1918-1956. (p. 32 - 45) (bibliographic info) (download)

4. Philanthropic Contributions. (p. 46 - 91) (bibliographic info) (download)

5. Nonbusiness Tax Payments. (p. 92 - 108) (bibliographic info) (download)

6. Personal Interest Payments. (p. 109 - 125) (bibliographic info) (download)

7. Medical Expenses and Casualty Losses. (p. 126 - 161) (bibliographic info) (download)

8. The Standard Deduction . (p. 162 - 172) (bibliographic info) (download)

9. Summary of Findings. (p. 173 - 184) (bibliographic info) (download)

10. APPENDIXES. (p. 185 - 186) (bibliographic info) (download)

11. APPENDIX A Estimates of Total Adjusted Gross Income, Total Deductions and Exemptions. (p. 187 - 195) (bibliographic info) (download)

12. APPENDIX B Estimate of Personal Deductions on Taxable Returns for 1951-1953. (p. 196) (bibliographic info) (download)

13. APPENDIX C Estimates of Tax Liabilities for Four Tax Base Variants for 1953. (p. 197 - 207) (bibliographic info) (download)

14. APPENDIX D Supplementary Tables on Personal Deductions, Adjusted Gross Income, and Personal Exemptions, 1918-1956. (p. 208 - 214) (bibliographic info) (download)

15. APPENDIX E Items Included in Miscellaneous Deductions. (p. 215) (bibliographic info) (download)

16. APPENDIX F Notes on Estimates of Philanthropic Contributions. (p. 216 - 229) (bibliographic info) (download)

17. APPENDIX G Note on Cost of Deductions to the Government. (p. 230) (bibliographic info) (download)

18. APPENDIX H Estimates of Nonbusiness Deductible Tax Payments. (p. 231 - 233) (bibliographic info) (download)

 
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