“THE SIMPLEST INCOME TAX PROPOSAL EVER MADE”
FISHER, Irving and FISHER, Herbert W. Constructive Income Taxation. New York and London, 1942.
First edition of this book offering a proposal for a new income tax system based on the idea of taxing only “real” income, in scarce original dust jacket, inscribed to a well-known tax economist and economics professor: “To Professor Harley L. Lutz with the compliments and esteem of Irving Fisher. Sept. 1942.” $3200.
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