Time to add more economics course artifacts from Harvard in the early 20th century. By 1910 the division of labor regarding the economics curriculum was well-established with Charles Jesse Bullock serving as point man in public finance, especially for taxation.
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Readings
Cf. “Taxation” bibliography by Charles Jesse Bullock in Francis G. Peabody, et al. A Guide to Reading in Social Ethics and Allied Subjects, Lists of Books and Articles Selected and Described for the Use of General Readers. Cambridge, Mass.: Harvard University, 1910, pp. 54-56.
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Previously posted material
from earlier years
1906-07
1907-08
1908-09
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Course Announcement and Description
1909-10
*16 1hf. American Taxation. Half-course (first half-year). Mon., Wed., Fri., at 9. Professor Bullock.
This course is designed for graduate students and for undergraduates who are especially interested in public finance. It cannot be elected by students who have taken Economics 7 [Public Finance course exclusively offered to undergraduates], except by express consent of the instructor.
The course is devoted to American Taxation, — federal, state, and local. One or more reports calling for independent investigation will ordinarily be required. Special emphasis will be placed upon questions of American finance.
Source: Official Register of Harvard University, Vol. VI, No. 29 (23 July 1909). History and Political Science Comprising the Departments of History and Government, and Economics, 1909-10, p. 60.
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Course Enrollment
1909-10
Economics 16 1hf. Professor Bullock and Dr. [Charles Phillips] Huse. — American Taxation.
Total 31: 6 Graduates, 12 Seniors, 10 Juniors, 2 Sophomores, 1 Other.
Source: Harvard University. Report of the President of Harvard College, 1909-1910, p. 45.
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ECONOMICS 16
THE THEORY AND METHODS OF TAXATION
Mid-year Examination, 1909-10
- On what two distinct grounds has progressive taxation been advocated? Give your opinion of each.
- Discuss the incidence of a tax on the gross profits of a monopoly; on a real estate mortgage; on the land and buildings in a decadent city.
- Describe the Massachusetts method of taxing personal property, mortgages, income.
- What are the defects of the general property tax as administered in Massachusetts? What remedies have been suggested to correct these?
- Compare the British and the Prussian income taxes, pointing out similarities and differences. What lessons can be learned from a study of these taxes?
- What has been the experience of the United States with income taxes?
- Compare the customs systems of the United States and England. Write a brief history of each since 1890, for the purpose of bringing out its merits or defects.
- Describe the Massachusetts method of taxing corporations. How does the rate of the Massachusetts tax compare with that of the Federal corporation tax?
Source: Harvard University Archives. Harvard University, Examination Papers, 1873-1915. Box 9, Bound vol. Examination Papers 1910-11; Papers Set for Final Examinations in History, Government, Economics,…,Music in Harvard College (June, 1910), p. 50.
Image Source: No Income Tax! by Charles Jay Taylor, a scene at the Income Tax Office with a crowd clamoring at the door where a notice states “One at a Time”; inside, a wealthy man is standing by a desk, on the floor at his feet, in his hat, are papers labeled “Personal Property Tax Sworn Off”, “Tax on Capital Sworn Off”, and “Tax on Investments”, he kisses the Bible while a government official sits at the desk with his right hand raised. Cover of Puck, v. 34, no. 881, (1894 January 24). Library of Congress Prints and Photographs Division Washington, D.C.