Elimination of Conflicts in Taxation

Archive Report

Proposals for Reform of Americas Tax Structure

In a campaign speech at Topeka in the autumn of 1932 President Roosevelt emphasized the need of a clearer separation of the fields of taxation between federal, state, and local governments. In his book, Looking Forward, which contains the substance of the Topeka speech, he stated his belief that the first step in the elimination of existing duplication of taxation should be the recognition by the federal government of “a definite and clear-cut classification of taxes which it ...

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