Showing papers in "Journal of the American Statistical Association in 1940"

The Federal Income Tax.

Abstract: • Taxing the ability to pay, as indicated by taxing only income from which the actual tax payment can be drawn o Taxing only on a “realization event” • Construing income under Section 61 very broadly • Taxing only on profit, and not underlying investments o Maxing income to expenses incurred in generating it • Taxing amounts which can be accurately measured as having a fair market value o Cash and tradable property can be assessed easily o Securities and other speculations cannot • Studiously maintaining the sanctity of the taxable year o NOL, Claim of Right, Tax Benefit • Not allowing deductions that would frustrate public policy o Particularly if the taxpayer’s actions giving rise to the claimed deduction are criminal or negligent Grossly negligent action by the taxpayer is an automatic bar to allowing a business expense or casualty deduction • Mobility of capital o To encourage money to flow easily between investments, as taxpayers believe that new opportunities may better utilize capital than old ones. • Balancing equity against simplicity • Horizontal equity o Equally situated taxpayers should be treated alike o If they aren’t, why not? o Economically similar transactions should be treated the same way • Symmetry o Making sure the tax treatment of both sides of a transaction make sense • Deferral of income/time value of money o Taxpayers would rather have money in their hands now, and recognize gains/pay taxes as much later as possible • If receiving cash was a possibility in a transaction, even if the taxpayer received something else he can be taxed • Bifurcation o Splitting a tax event into component transactions that receive different treatment

The Sampling Procedure of the 1940 Population Census

Abstract: (1940). The Sampling Procedure of the 1940 Population Census. Journal of the American Statistical Association: Vol. 35, No. 212, pp. 615-630.

Sampling Public Opinion

Abstract: (1940). Sampling Public Opinion. Journal of the American Statistical Association: Vol. 35, No. 210, pp. 325-334.

The trend of the birth rate by age of mother and order of birth

Abstract: With this in view, an analysis is now presented of the trend of reproduction rates in the United States. The series of rates computed begins with 1920 and extends to 1938, and relates to all but a few states of the expanding Birth Registration Area.2 In computing the rates, no at

Factorial Design and Covariance in the Biological Assay of Vitamin D

Abstract: (1940). Factorial Design and Covariance in the Biological Assay of Vitamin D. Journal of the American Statistical Association: Vol. 35, No. 211, pp. 498-506.