Excerpt from The Income-Tax Handbook: Assessments, Allowances, Repayments, Super-Tax, Income-Tax and Super-Tax Tables, Rates of Depreciation Allowed
The complexity of the Income Tax is a byword, and unfortunately it is to a great extent unavoidable. Simplicity is to be attained only at the expense of inequality and hardship. A simple tax would have to leave out of account the different conditions under which income arises, and the different circumstances of taxpayers in regard to ability to pay.
Many of the most complicated provisions, while necessary in an Act of Parliament, are, however, of no interest at all to the general taxpayer; and it seems possible, by eliminating such provisions, to compile a summary which shall contain everything the general taxpayer wants to know, and at the same time be readily understood and easy of reference.
In this little book an attempt has been made to write such a summary. In addition to the law, the book contains the substance of the principal decisions in the Courts, with notes where considered helpful on the prevailing practice.
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