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Accounting Historians Journal

Etc.

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Thus Spake The Rabbis -- The First Income Tax?, Harvey Mann Jan 1984

Thus Spake The Rabbis -- The First Income Tax?, Harvey Mann

Accounting Historians Journal

A passage from the Talmud concerning income tax policy is examined. The attempt is then made to apply the policy to a hypothetical situation and to see whether the policy is relevant to the modern era.


Tithing And Income Measurement, J. Edward Ketz Jan 1984

Tithing And Income Measurement, J. Edward Ketz

Accounting Historians Journal

This article shows that the concept of income measurement goes back at least to Biblical times. The institution of tithing is examined and is seen to imply a concept of income.


History And Human Nature, Leonard Spacek Jan 1975

History And Human Nature, Leonard Spacek

Accounting Historians Journal

Speech given by Leonard Spacek on the occasion of his induction into the Accounting Hall of Fame.