NATIONAL BUREAU OF ECONOMIC RESEARCH
NATIONAL BUREAU OF ECONOMIC RESEARCH

Employee Compensation under the Income Tax

C. Harry Kahn

Published in 1968 by NBER

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158 pages
ISBN: 0-870-14480-4

Table of Contents

Front matter. (p. -16 - 0) (bibliographic info) (download)
1. Introduction and Summary. (p. 1 - 14) (bibliographic info) (download)
2. Coverage of Employee Compensation in the Personal Income Tax. (p. 15 - 32) (bibliographic info) (download)
3. Composition of Income on Returns with Wages and Salaries . (p. 33 - 47) (bibliographic info) (download)
4. Provisions Affecting Tax Liability of Employees. (p. 48 - 88) (bibliographic info) (download)
5. Income Tax Liability on Wages and Salaries. (p. 89 - 101) (bibliographic info) (download)
Appendix A: Derivation, from Commerce Department Estimates, of Total AGI, Wages and Salaries (Income Tax Concept), and Total Employee Compensation, Selected Years, 1929–64. (p. 103 - 115) (bibliographic info) (download)
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. (p. 117 - 121) (bibliographic info) (download)
Appendix C: Computation of Effective Average and Marginal Tax Rates. (p. 123 - 124) (bibliographic info) (download)
Appendix D: Estimated Tax Liability and Effective Average Rates Attributable to Income Other Than Wages and Salaries, 1929–64. (p. 125 - 127) (bibliographic info) (download)
Appendix E: Provisions for Current Payments of Taxes, 1943 to Present, and Method of Estimating Interest Cost of Temporary Overpayment. (p. 128 - 133) (bibliographic info) (download)
Appendix F: Derivation of Estimate of Tax Liability Attributable to Pensions and Annuities Reported and Estimate of Total Reportable Pension and Annuity Benefits. (p. 135 - 138) (bibliographic info) (download)
Errata. (p. 143) (bibliographic info) (download)
 
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