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Bibliography Fields Harvard Suggested Reading

Harvard. Short Bibliography of Taxation for “Serious-minded Students”, Bullock, 1910

 

 

In 1910 Harvard published 43 short bibliographies covering “Social Ethics and Allied Subjects”, about half of which were dedicated to particular topics in economics and economic sociology. The project was coordinated by Plummer Professor of Christian Morals, Francis G. Peabody.

Taxation is the “allied subject” covered in the bibliography provided by Professor Charles J. Bullock and transcribed below along with links to digital copies of the items found at archive.org, hathitrust.org, as well as at other on-line archives.

Previously posted bibliographies from “Social Ethics and Allied Subjects”:

Economic Theory by Professor Frank Taussig.

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From the Prefatory Note:

The present list represents an attempt to make this connection between the teaching of the University and a need of the modern world. Each compiler has had in mind, not a superficial reader, nor yet a learned scholar, but an intelligent and serious-minded student, who is willing to read substantial literature if it be commended to him as worth his while and is neither too voluminous nor too inaccessible. To such an inquirer each editor makes suggestions concerning the contents, spirit or doctrine of a book, not attempting a complete description or a final judgment, but as though answering the preliminary question of a student, “What kind of book is this?” The plan thus depends for its usefulness on the competency of the editors concerned, and each editor assumes responsibility for the section to which his name is prefixed.

Source: Prefatory Note by Francis G. Peabody. 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, p. vi.

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II. 3. TAXATION
Charles J. Bullock

Adams, Henry Carter.The science of finance. New York: Henry Holt & Co., 1889, pp. xiii, 573.

Treats of the principles of taxation and of national and local taxation in the United States.

 

Addresses and Proceedings of the Annual Conferences of the International Tax Association. [Conferences on State and Local Taxation. TheAssociation changed name from “National Tax Association” to “International Tax Association” in 1907.]

The International Tax Association, Columbus, Ohio. Valuable collections of papers by recognized experts on current problems in American taxation.

[First National Conference (1907); Second International Conference (1908); Third International Conference (1909); Fourth International Conference (1910)]

 

Bastable, Charles Francis. Public finance. Third revised edition. New York: The Macmillan Company, 1903, pp. xxiv, 780.

Particularly valuable for its treatment of European tax systems and useful for its discussion of the principles of taxation.

 

Bullock, Charles J., editor. Selected readings in public finance. Boston: Ginn & Company, 1906, pp. viii, 671. [Second edition, 1920]

Contains selections from a considerable number of works on finance and taxation.

 

Ely, Richard T., and Finley, J. H. Taxation in American states and cities. New York: T.Y. Crowell & Co., 1888, pp. XX, 544.

A pioneer work in American taxation, based upon the author’s investigations as member of the Maryland Tax Commission.

 

Fillebrown, Charles Bowdoin. The A B C of taxation. New York: Doubleday, Page & Co., 1909, pp. ix, 229.

A brief and interesting presentation of single-tax doctrine by a successful man of affairs.

 

Howe, Frederic C. Taxation and taxes in the United States under the internal revenue system. New York: T.Y. Crowell & Co., 1896, pp. xiv, 293.

A valuable history of the internal taxes levied by our federal government.

 

Means, David MacGregor. The methods of taxation. New York: Dodd, Mead & Co., 1909, pp. xi, 380.

Valuable on the critical rather than the constructive side.

 

Mill, John Stuart. Principles of political economy. London, 1848; [7th ed. of 1870] edited with an introduction by W. J. Ashley. New York: Longmans, Green & Co., 1909, pp. liii, 1013.

The chapters of the fifth book that deal with taxation are worthy of careful study.

 

Rowntree, Joseph, and Sherwell, Arthur. The taxation of the liquor trade. New York: The Macmillan Company, 1906, pp. xxii, 537. [Second edition, 1908]

Has special reference to English conditions, but treats of the taxation of the liquor trade in the United States.

 

Seligman, E. R. A. Essays in taxation. Third edition. New York: The Macmillan Company, 1900, pp. 434. [Ninth edition, 1921]

Contains important essays upon the general property tax, corporation taxes, the inheritance tax, betterment taxes, etc.

 

Seligman, E. R. A. Progressive taxation in theory and practice. Second revised edition. New York: The Macmillan Company, 1909, pp. v, 334.

A valuable critical survey of theories, ancient and modern; considers also the legislation of various countries.

 

Shearman, T. G. Natural taxation. New edition. New York: Doubleday, Page & Co., 1898, pp. 268. [Third edition, 1915]

An able and authoritative exposition of single-tax doctrine by a disciple of Henry George.

 

Smith, Adam. The wealth of nations. (1776.) Edited with notes by Edwin Cannan. 2 vols. New York: G. P. Putnam’s Sons, 1904, pp. xlviii, 462; vii, 506.

The second chapter of the fifth book of the “Wealth of Nations” should be read by every student of taxation.

 

Walker, Francis A. Double taxation in the United States. New York: The Columbia University Press, 1895, pp. 132.

A careful study of a vexed problem of great importance in the United States.

 

Wells, David A. The theory and practice of taxation. New York: D. Appleton & Co., 1900, pp. 648.

Important for its discussion of federal taxation and the working of the general property tax in the United States.

 

West, Max. The inheritance tax. Second revised edition. New York: The Columbia University Press (The Macmillan Company, agents), 1908, pp. 249.

An exhaustive study of inheritance taxation in both its theoretical and practical aspects.

 

Weston, Stephen F. Principles of justice in taxation. New York: The Columbia University Press (The Macmillan Company, agents), 1903, pp. 299.

Useful for its discussion of the different theories of just taxation.

 

Source: Teachers in Harvard University, 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.

Image Source: Charles J. Bullock in Harvard Album 1915.