Income tax statistics
Citation:
Davis, R.G. 'Income tax statistics'. - Dublin: Journal of the Statistical and Social Inquiry Society of Ireland,Vol. XV No. 5, 1934/1935, pp49-68Download Item:
Abstract:
In reading this paper I realise that I have
to try to make it interesting not only to those who are already well
informed on the Income Tax code, but also to those who are possibly
not; I have, moreover, to consider not only those who are interested
in Revenue statistics for the sake of those statistics merely, but also
those who are looking for broader information on the subject of national
income and distribution of wealth. I shall try to meet all these points
of view as much as possible, and in doing so I hope to bring to light some
of the more salient features of interest which are hidden away in the
Revenue Reports.
It will be necessary, in the first instance, to define the nature of the
income and the method of determining the amount of that income as
we find it included in the various Revenue Tables. The Reports available
cover the years 1923-24 to 1929-30 inclusive, and, therefore, finish
with the last year before considerable simplification had been introduced
by legislation. From the year 1930-31 income assessed under
Schedules D and E can be taken as that earned in the preceding year,
so that the way of the statistician will be made much easier by knowing
exactly that the days of various bases of assessment ceased with the
year 1929-30.
Description:
Read on Thursday, 7th February, 1935
Author: Davis, R.G.
Publisher:
Statistical and Social Inquiry Society of IrelandType of material:
Journal articleCollections
Series/Report no:
Journal of The Statistical and Social Inquiry Society of IrelandVol. XV No. 5 1934/1935
Availability:
Full text availableKeywords:
Income tax, National incomeISSN:
00814776Metadata
Show full item recordLicences: