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Professor T.S. Adams (1873-1933) On Federal Taxation: Deja Vu All Over Again, Thomas Earl Geu

Akron Tax Journal

Professor Thomas Sewell ("T.S.") Adams was instnmental in the development of the income tax and one of income tax's greatest proponents. As a result of his efforts, he left much of the income tax as his legacy. Born on December 29, 1873, he was a Professor of Political Economy at Wisconsin. Washington University in St. Louis, Comell, and Yale.

Beyond being a scholar, however, he was pragmatist and was very aware of the practical significance of an efficient and effective tax system. He recognized that the true laboratory of tax theory was the nation's economy, and he actively engaged in …