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image/svg+xml Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao Closed Access logo, derived from PLoS Open Access logo. This version with transparent background. http://commons.wikimedia.org/wiki/File:Closed_Access_logo_transparent.svg Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao The Mathematical Gaz...arrow_drop_down
image/svg+xml Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao Closed Access logo, derived from PLoS Open Access logo. This version with transparent background. http://commons.wikimedia.org/wiki/File:Closed_Access_logo_transparent.svg Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao
The Mathematical Gazette
Article . 1917 . Peer-reviewed
License: Cambridge Core User Agreement
Data sources: Crossref
image/svg+xml Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao Closed Access logo, derived from PLoS Open Access logo. This version with transparent background. http://commons.wikimedia.org/wiki/File:Closed_Access_logo_transparent.svg Jakob Voss, based on art designer at PLoS, modified by Wikipedia users Nina and Beao
The Mathematical Gazette
Article . 1916 . Peer-reviewed
License: Cambridge Core User Agreement
Data sources: Crossref
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A Progressive Income Tax

Authors: H. S. Carslaw;

A Progressive Income Tax

Abstract

In this paper I propose to describe a scheme of progressive taxation which has been introduced in Australia in the “Income-Tax Act, 1915” (Commonwealth of Australia). As a novel illustration of the use of the Integral Calculus it may be of interest to readers of the Mathematical Gazette . Incidentally I desire to point out the need for care in using the term “rate of tax” when such a progressive tax is described. In the schedules of this Act the words are used in at least two different senses. And if the curves of the second degree, or any degree, are to be referred to in Acts of Parliament—a step the wisdom of which certainly may be questioned so long as the mathematical knowledge of the average man remains what it is—the nature of the curves might with advantage be more clearly stated than is done in this Act.

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
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