Employee Compensation under the Income Tax

C. Harry Kahn

in NBER Books from National Bureau of Economic Research, Inc

Date: 1968
Note: PE LS
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Chapters in this book:

Introduction and Summary , pp 1-14

C. Harry Kahn

Coverage of Employee Compensation in the Personal Income Tax , pp 15-32

C. Harry Kahn

Composition of Income on Returns with Wages and Salaries , pp 33-47

C. Harry Kahn

Provisions Affecting Tax Liability of Employees , pp 48-88

C. Harry Kahn

Income Tax Liability on Wages and Salaries , pp 89-101

C. Harry Kahn

Appendix A: Derivation, from Commerce Department Estimates, of Total AGI, Wages and Salaries (Income Tax Concept), and Total Employee Compensation, Selected Years, 1929–64 , pp 103-115

C. Harry Kahn

Appendix B: Tax Returns with Wages and Salaries: Number of Returns, Amounts of Wages and Salaries, and AGI, by Size of AGI, Selected Years, and Number of Wage and Salary Returns as Percentage of All Returns, 1937–64 , pp 117-121

C. Harry Kahn

Appendix C: Computation of Effective Average and Marginal Tax Rates , pp 123-124

C. Harry Kahn

Appendix D: Estimated Tax Liability and Effective Average Rates Attributable to Income Other Than Wages and Salaries, 1929–64 , pp 125-127

C. Harry Kahn

Appendix E: Provisions for Current Payments of Taxes, 1943 to Present, and Method of Estimating Interest Cost of Temporary Overpayment , pp 128-133

C. Harry Kahn

Appendix F: Derivation of Estimate of Tax Liability Attributable to Pensions and Annuities Reported and Estimate of Total Reportable Pension and Annuity Benefits , pp 135-138

C. Harry Kahn

Errata , pp 143

C. Harry Kahn

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