Abstract: Confusion as to the real nature of commercial goodwill is well-entrenched in the literature, as evidenced by accountants' attention to valuation formulae rather than the underlying assets. The paper traces conceptual clarification of...
This article indicates that even the most recent forms of taxation find their roots firmly planted in Colonial America. The author shows that the concepts: ad valorem, transaction basis, indirect levy, multi-step collection, and taxation of net...
Songs--United States--20th Century; Popular Music--United States
Cover: photo of James Barton, a Caucasian male in blackface; cartoon drawings satirizing ideas such as ""taxi drivers never cheat"" or ""landlords never raise the rent""