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The Increase In Rates, Amounts, And Complexity Of The Federal Income Tax And The Importance Of Accounting, Frank R. Demmerly Jan 1941

The Increase In Rates, Amounts, And Complexity Of The Federal Income Tax And The Importance Of Accounting, Frank R. Demmerly

Graduate Thesis Collection

The author felt that a short history of world income taxes including the earlier American eras would provide a strong foundation on which to build the development of the present Federal income tax structure. With this end in view, chapter one is devoted to this background. The rates of taxation and the amounts of income on which these rates are effective have, of course, varied from year to year. The problems arising in connection with these categories are discussed in the second chapter from the standpoint of the different returns filed. The third chapter presents the varied complex problems that …


The History Of The Indiana Farm Bureau Cooperative Association, Dudley Diggs Davis Jan 1941

The History Of The Indiana Farm Bureau Cooperative Association, Dudley Diggs Davis

Graduate Thesis Collection

Such a study should throw light on a number of questions of social import: Can a co-operative be a success, from a purely business point of view? What is the effect of a co-operative organization on capitalist business? What effect, if any, will a co-operative have on prices? Are co-operatives subject to mushroom development and doomed to a short life? What aro the factors which lie behind the organization of a co-operative? Do co-operatives serve their members and patrons better than capitalist businesses? What are the social effects of co-operative associations? This thesis answers these questions insofar as the history …