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Cleveland State University

Tax Law

Income tax

1955

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The Analogous Development Of The Fair Trade And Tax Limitation Movements, Frank E. Packard Jan 1955

The Analogous Development Of The Fair Trade And Tax Limitation Movements, Frank E. Packard

Cleveland State Law Review

The Fair Trade Act, or resale price maintenance, movement began in 1913. The movement to limit federal income, gift, and estate tax rates to twenty-five per cent in peacetime commenced in 1939. The fair trade act movement was spearheaded by the American Fair Trade League. The federal income, gift, and estate tax rate limitation movement is spearheaded by the Western Tax Council.