C Lowell Harriss
Biographic Data
| ID | 5731042 |
|---|---|
| NAME | C Lowell Harriss |
| GIVEN NAMES | C Lowell |
| FAMILY NAME | Harriss |
| SIGNATURE | HARRISS C L |
| AFFILIATIONS | Columbia University |
| VERIFIED | No |
| TOTAL WORKS | 27 |
| TOTAL CITATIONS | 4 |
| WORKS AS AUTHOR | 27 |
| WORKS AS EDITOR | 0 |
| FIRST PUBLICATION YEAR | 1939 |
| LATEST PUBLICATION YEAR | 2006 |
| H-INDEX | 1 |
Nonrenewable Exhaustible Resources and Property Taxation
In this paper, Professor Harriss connects the historic debate about using up nonrenewable resources and its impacts on future generations with the need to help finance government in less disruptive ways. He explains the Georgist program of taxing "economic rents" either directly by a rent tax or indirectly by a severance tax
William Spencer Vickrey, 1914–1996 Nobel Laureate in Economics
William Spencer Vickrey, 1914–1996 Nobel Laureate in Economics Get access C. Lowell Harriss C. Lowell Harriss Columbia University Search for other works by this author on: Oxford Academic Google Scholar The Economic Journal, Volume 110, Issue 467, 1 November 2000, Pages 708–719, https://doi.org/10.1111/1468-0297.00580 Published: 13 March 2002
Nobel Laureate William Vickrey
The Changing of the Guard
Banking on Fraud
Reducing Tax Obstacles to Economic Progress
An Address o Land Taxation as an Evasion-proof Revenue source
Guidance from an Economics Classic
The ideas of Henry George on free trade and land taxation are still relevant. The standard of living has risen without the adoption of his ideas on the latter in contradiction of his predictions. But the decrease in protectionism is important in explaining the failure of the predictions and upholds his views on the benefits of free trade
Tax Policy for Economic Progress
Developing countries, in constructing modern tax systems, would do well to adopt policies based on proven economic principles so that fiscal instruments do not perpetuate stagnant economies and underemployment of labor and resources. To achieve growth and jobs and ever higher levels of living, they should avoid the mistakes of the United States and many other industrially developed countries in burdening business-enterprises production-with heavy…
Control of Federal Spending
Lessons of Enduring Value
Henry George, in the judgment of Joseph Schumpeter, was an economist, self taught but, for his time, a century ago, well taught. George's writings can serve mankind constructively today. He wrote brilliantly in showing the destructiveness for human well-being of tariffs which obstruct international trade. His language shows clearly why such impediments to trade wastefully depress levels of living and opportunity. George foresaw some of the more s…
The Unending Struggle for Individual Liberty
State and Local Taxation
Proposals to Tax Life Insurance Savings as Personal Income
Proposals to tax the realized net increment built up in life insurance policies amount to suggestions that we tax rewards to suppliers of capital. As tax policy it would tend to discourage capital accumulation. Many types of income and of capital gains are not taxed as a matter of social policy. Taxing the "inside buildup" would obstruct the building up of a capital base for the family and the economy. Economists recognize that there are alternat…
Important Issues and Serious Problems in Flat-rate Income Taxation
Dozens of important issues are connected with the proposal of flat-rate income taxation How much, if any, activity would leave the underground economy for the reported one? Would effort and saving change? Would efficiency in the allocation of business and personal resources he effected? High rates of taxation and differences in tax rates influence behavior for better or worse. Serious proposals to change them deserve serious consideration, but di…
The Taxation of Urban Land
Property Taxation
America in the Market Place
Efficiency in State and Local Government Expenditures
The large and growing size of state-local spend ing makes the search for efficiency increasingly important. The biggest issues are those dealing with program elements, but operations and management also involve large amounts. The concept of efficiency in government spending presents dif ficult problems, several being noted as helping to explain apparent slowness in achieving results. Ten factors associated with the growth of state-local spending …
Insuring Full Employment
Effects of Taxation
Monetary Policy and the Management of the Public Debt
Liquidity of Estates and Death Tax Liability
Federal Estate Taxes and Philanthropic Bequests
The Postwar Corporation Tax Structure
Control of Federal Spending
Nonrenewable Exhaustible Resources and Property Taxation
In this paper, Professor Harriss connects the historic debate about using up nonrenewable resources and its impacts on future generations with the need to help finance government in less disruptive ways. He explains the Georgist program of taxing "economic rents" either directly by a rent tax or indirectly by a severance tax
Lessons of Enduring Value
Henry George, in the judgment of Joseph Schumpeter, was an economist, self taught but, for his time, a century ago, well taught. George's writings can serve mankind constructively today. He wrote brilliantly in showing the destructiveness for human well-being of tariffs which obstruct international trade. His language shows clearly why such impediments to trade wastefully depress levels of living and opportunity. George foresaw some of the more s…
Philanthropy and Federal Tax Exemption
Revenue Implications of a Progressive-Rate Tax on Expenditures
C. Lowell Harriss, Revenue Implications of a Progressive-Rate Tax on Expenditures: A Study of Selected Aspects of Irving Fisher's Proposal to Eliminate Savings from the Income Tax Base, The Review of Economics and Statistics, Vol. 25, No. 3 (Aug., 1943), pp. 175-191
The Postwar Corporation Tax Structure
Liquidity of Estates and Death Tax Liability
Federal Estate Taxes and Philanthropic Bequests
Monetary Policy and the Management of the Public Debt
Effects of Taxation
Insuring Full Employment
America in the Market Place
Efficiency in State and Local Government Expenditures
The large and growing size of state-local spend ing makes the search for efficiency increasingly important. The biggest issues are those dealing with program elements, but operations and management also involve large amounts. The concept of efficiency in government spending presents dif ficult problems, several being noted as helping to explain apparent slowness in achieving results. Ten factors associated with the growth of state-local spending …
Property Taxation
The Taxation of Urban Land
State and Local Taxation
Proposals to Tax Life Insurance Savings as Personal Income
Proposals to tax the realized net increment built up in life insurance policies amount to suggestions that we tax rewards to suppliers of capital. As tax policy it would tend to discourage capital accumulation. Many types of income and of capital gains are not taxed as a matter of social policy. Taxing the "inside buildup" would obstruct the building up of a capital base for the family and the economy. Economists recognize that there are alternat…
Important Issues and Serious Problems in Flat-rate Income Taxation
Dozens of important issues are connected with the proposal of flat-rate income taxation How much, if any, activity would leave the underground economy for the reported one? Would effort and saving change? Would efficiency in the allocation of business and personal resources he effected? High rates of taxation and differences in tax rates influence behavior for better or worse. Serious proposals to change them deserve serious consideration, but di…
Control of Federal Spending
Lessons of Enduring Value
Henry George, in the judgment of Joseph Schumpeter, was an economist, self taught but, for his time, a century ago, well taught. George's writings can serve mankind constructively today. He wrote brilliantly in showing the destructiveness for human well-being of tariffs which obstruct international trade. His language shows clearly why such impediments to trade wastefully depress levels of living and opportunity. George foresaw some of the more s…
The Unending Struggle for Individual Liberty
Tax Policy for Economic Progress
Developing countries, in constructing modern tax systems, would do well to adopt policies based on proven economic principles so that fiscal instruments do not perpetuate stagnant economies and underemployment of labor and resources. To achieve growth and jobs and ever higher levels of living, they should avoid the mistakes of the United States and many other industrially developed countries in burdening business-enterprises production-with heavy…
Guidance from an Economics Classic
The ideas of Henry George on free trade and land taxation are still relevant. The standard of living has risen without the adoption of his ideas on the latter in contradiction of his predictions. But the decrease in protectionism is important in explaining the failure of the predictions and upholds his views on the benefits of free trade
Banking on Fraud
Reducing Tax Obstacles to Economic Progress
An Address o Land Taxation as an Evasion-proof Revenue source
The Changing of the Guard
Nobel Laureate William Vickrey
Economics (19 works) · Political science (14 works) · Business (11 works) · Fiscal Policy and Economic Growth (11 works) · Law (9 works) · Computer Science (8 works) · Corporate Taxation and Avoidance (7 works) · Finance (7 works) · Finance (7 works) · Sociology (7 works)