Taxation as an Instrument of Social Control
Since all taxes inevitably produce social and economic changes, the question at issue is not whether taxation should be used as an instrument of social control but how it may be used more intelligently to achieve consciously sought social objectives. The greatest present obstacle to the intelligent...
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| Veröffentlicht in: | The American journal of sociology 1937-01, Vol.42 (4), p.484-492 |
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| Sprache: | eng |
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| container_end_page | 492 |
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| container_issue | 4 |
| container_start_page | 484 |
| container_title | The American journal of sociology |
| container_volume | 42 |
| creator | Heer, Clarence |
| description | Since all taxes inevitably produce social and economic changes, the question at issue is not whether taxation should be used as an instrument of social control but how it may be used more intelligently to achieve consciously sought social objectives. The greatest present obstacle to the intelligent use of taxation as an instrument of social control is our lack of knowledge, concerning the incidence and econonmic effects of taxes. Even in the light of our present knowledge, however, it is apparent that certain of our tax policies operate to defeat objectives which we are trying to achieve through public spending. It is also apparent that the intelligent use of taxation as an instrument of social control will be facilitated if we rid ourselves of taxes whose incidence and effects are uncertain and transfer their burden to the personal income tax. |
| doi_str_mv | 10.1086/217489 |
| format | Article |
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The greatest present obstacle to the intelligent use of taxation as an instrument of social control is our lack of knowledge, concerning the incidence and econonmic effects of taxes. Even in the light of our present knowledge, however, it is apparent that certain of our tax policies operate to defeat objectives which we are trying to achieve through public spending. 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The greatest present obstacle to the intelligent use of taxation as an instrument of social control is our lack of knowledge, concerning the incidence and econonmic effects of taxes. Even in the light of our present knowledge, however, it is apparent that certain of our tax policies operate to defeat objectives which we are trying to achieve through public spending. It is also apparent that the intelligent use of taxation as an instrument of social control will be facilitated if we rid ourselves of taxes whose incidence and effects are uncertain and transfer their burden to the personal income tax.</description><subject>Estate taxes</subject><subject>Federal taxes</subject><subject>Income taxes</subject><subject>Personal income taxes</subject><subject>Property taxes</subject><subject>Social control</subject><subject>Tax incidence</subject><subject>Tax policy</subject><subject>Taxation</subject><subject>Use taxes</subject><issn>0002-9602</issn><issn>1537-5390</issn><fulltext>true</fulltext><rsrctype>article</rsrctype><creationdate>1937</creationdate><recordtype>article</recordtype><sourceid>7TQ</sourceid><recordid>eNpFkE1LxDAYhIMoWFf9BR5y8iLVN0nzdZTi6sKCB9dzSdMEurTNmqSg_97Kip6GGR5mYBC6JnBPQIkHSmSl9AkqCGey5EzDKSoAgJZaAD1HFyntFwsEaIHudubT5D5M2CRsJryZUo7z6KaMg8dvwfZmwHWYcgzDJTrzZkju6ldX6H39tKtfyu3r86Z-3JaWAs8l9152HddUGEP1sllB54CYJWC8EmCAdS1IrpRgIFuqqlaA87KilmtmPVuh22PvIYaP2aXcjH2ybhjM5MKcGq6Y5ITof9DGkFJ0vjnEfjTxqyHQ_HzRHL9YwJsjuE85xD-KSiElSPYNrHVXHQ</recordid><startdate>19370101</startdate><enddate>19370101</enddate><creator>Heer, Clarence</creator><general>University of Chicago Press</general><scope>AAYXX</scope><scope>CITATION</scope><scope>7TP</scope><scope>7TQ</scope><scope>DHW</scope></search><sort><creationdate>19370101</creationdate><title>Taxation as an Instrument of Social Control</title><author>Heer, Clarence</author></sort><facets><frbrtype>5</frbrtype><frbrgroupid>cdi_FETCH-LOGICAL-c205t-5ff7dd5926aa2996040de01a92635460a03db075886307b284b60ef742c593cf3</frbrgroupid><rsrctype>articles</rsrctype><prefilter>articles</prefilter><language>eng</language><creationdate>1937</creationdate><topic>Estate taxes</topic><topic>Federal taxes</topic><topic>Income taxes</topic><topic>Personal income taxes</topic><topic>Property taxes</topic><topic>Social control</topic><topic>Tax incidence</topic><topic>Tax policy</topic><topic>Taxation</topic><topic>Use taxes</topic><toplevel>peer_reviewed</toplevel><toplevel>online_resources</toplevel><creatorcontrib>Heer, Clarence</creatorcontrib><collection>CrossRef</collection><collection>PAIS Archive</collection><collection>PAIS Index</collection><collection>PAIS Archive</collection><jtitle>The American journal of sociology</jtitle></facets><delivery><delcategory>Remote Search Resource</delcategory><fulltext>fulltext</fulltext></delivery><addata><au>Heer, Clarence</au><format>journal</format><genre>article</genre><ristype>JOUR</ristype><atitle>Taxation as an Instrument of Social Control</atitle><jtitle>The American journal of sociology</jtitle><date>1937-01-01</date><risdate>1937</risdate><volume>42</volume><issue>4</issue><spage>484</spage><epage>492</epage><pages>484-492</pages><issn>0002-9602</issn><eissn>1537-5390</eissn><abstract>Since all taxes inevitably produce social and economic changes, the question at issue is not whether taxation should be used as an instrument of social control but how it may be used more intelligently to achieve consciously sought social objectives. The greatest present obstacle to the intelligent use of taxation as an instrument of social control is our lack of knowledge, concerning the incidence and econonmic effects of taxes. Even in the light of our present knowledge, however, it is apparent that certain of our tax policies operate to defeat objectives which we are trying to achieve through public spending. It is also apparent that the intelligent use of taxation as an instrument of social control will be facilitated if we rid ourselves of taxes whose incidence and effects are uncertain and transfer their burden to the personal income tax.</abstract><pub>University of Chicago Press</pub><doi>10.1086/217489</doi><tpages>9</tpages></addata></record> |
| fulltext | fulltext |
| identifier | ISSN: 0002-9602 |
| ispartof | The American journal of sociology, 1937-01, Vol.42 (4), p.484-492 |
| issn | 0002-9602 1537-5390 |
| language | eng |
| recordid | cdi_proquest_miscellaneous_58375119 |
| source | PAIS Index; JSTOR Archive Collection A-Z Listing |
| subjects | Estate taxes Federal taxes Income taxes Personal income taxes Property taxes Social control Tax incidence Tax policy Taxation Use taxes |
| title | Taxation as an Instrument of Social Control |
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