the gross wage to leave the net
wage the same. This reduces his profitability, so he bids less to use
land, and rent falls. So the wage tax is indirectly on rent.
Thus, by this view, a tax on rent is direct, and all other taxes are
indirectly on rent. This distinction between indirect and direct taxes
In a message dated 1/15/03 9:34:26 AM, [EMAIL PROTECTED] writes:
Interestingly, when the US Supreme Court knocked down the federal income
tax in 1894 as violating the direct/indirect distinction, they referred to
Physiocratic doctrine.
Fred Foldvary
Thank you for the interesting explanation
It's been a while since I read Pollock, but I don't recall
anything like what you're describing.
David Levenstam
See:
http://www.geocities.com/antitaxprotestor/harvard.html
From Pollock v. Farmers':
All the acts passed levying direct taxes confined them practically to a
direct levy on
In a message dated 1/15/03 7:35:14 PM, [EMAIL PROTECTED] writes:
It's been a while since I read Pollock, but I don't recall
anything like what you're describing.
David Levenstam
See:
http://www.geocities.com/antitaxprotestor/harvard.html
From Pollock v. Farmers':
All the acts passed
Before the leftists drive me out of Iowa, I'd planned to do my dissertation
in income tax history, and began to do preliminary research on what the
Founding Fathers meant by direct taxes. I read the The Debate on the
Constitution and discovered that direct taxes seemed to be one of those
In the 1796 Hylton case the Supreme Court accepted Hamilton's view that
the only direct taxes are the poll tax (a tax on heads, not on voting),
and taxes on real property and slaves constituted direct taxes. Taxes on
other items were indirect. (They didn't use the current distinction that
