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TV series with this one-stop viewing and play experience. For what I have seen of the reviews other people gave it, I saw some reviews of people complaining that Comcast Xfinity is not one of the options of the cable providers you have on your app.
And also Previous interface was light years better. Developers Please take a look at this interface perhaps testing with a small child looking over your shoulders to get the true experience of what parents go through trying to use it. First of all— Remove auto play soon as the app is opened between episodes is fine but when first opened it needs to go back to the main screen NOT automatically playing anything.
Large corporations are often accused of rigging markets, administering prices, and otherwise dictating to the consumer [it observed]. And yesterday Ford Motor Company announced its two-year experiment with the medium-priced Edsel has come to an end … for want of buyers.
All this is quite a ways from auto makers being able to rig markets or force consumers to take what they want them to take. The tone of the piece was friendly and sympathetic; the Ford Company, it seemed, had endeared itself to the Journal by playing the great American situation-comedy role of Daddy the Bungler.
In fact, Krafve, like many a flattened pugilist, blames his own bad timing; he contends that if he had been able to thwart the apparently immutable mechanics and economics of Detroit, and had somehow been able to bring out the Edsel in , or even , when the stock market and the medium-priced-car market were riding high, the car would have done well and would still be doing well.
That is to say, if he had seen the punch coming, he would have ducked. Brown agrees with Krafve that bad timing was the chief mistake. The road to Hell is paved with good intentions! Why not is a mystery to me. Golly, how the industry worked and worked over the years—getting rid of gear-shifting, providing interior comfort, providing plus performance for use in emergencies!
And now the public wants these little beetles. It also leaves Wallace free to defend the validity of his motivational-research studies as of the time when they were conducted. In , when none of the small cars were out except the Rambler, Chevy almost ran away with the market, because it had the simplest car.
The American people had put themselves on a self-imposed austerity program. Not buying Edsels was their hair shirt. Owing largely to the success of four of its other cars—the Ford, the Thunderbird, and, later on the small Falcon and Comet and then the Mustang—the Ford Company, as an investment, survived gloriously. In and , things went even better. So the , Ford stockholders listed on the books in had had little to complain about unless they had sold at the height of the panic. On the other hand, six thousand white-collar workers were squeezed out of their jobs as a result of the Mercury-Edsel-Lincoln consolidation, and the average number of Ford employees fell from , in to , the following year, climbing back to only , in Under the terms of the consolidation of the Lincoln-Mercury and Edsel Divisions, most of the agencies for the three makes were consolidated, too.
In the consolidation, some Edsel dealers were squeezed out, and it can have been small comfort to those of them who went bankrupt to learn later that when the Ford Company finally discontinued making the car, it agreed to pay those of their former colleagues who had weathered the crisis one-half of the original cost of their Edsel signs, and was granting them substantial rebates on all Edsels in stock at the time of discontinuance.
Still, automobile dealers, some of whom work on credit margins as slim as those of Miami hotel operators, occasionally go broke with even the most popular cars. But its losses were hardly irreparable; the minute there were no more Edsels to advertise, it was hired to advertise Lincolns, and although that arrangement did not last very long, the firm has happily survived to sing the praises of such clients as General Foods, Lever Brothers, and Trans World Airways.
These faithful drivers, incidentally, are not unique. If Edsel owners have not found the means to a dream fulfillment, and if some of them for a while had to put up with harrowing mechanical disorders, many of them more than a decade later cherish their cars as if they were Confederate bills, and on Used Car Row the Edsel is a high-premium item, with few cars being offered.
By and large, the former Edsel executives did not just land on their feet, they landed in clover. Certainly no one can accuse the Ford Company of giving vent to its chagrin in the old-fashioned way, by vulgarly causing heads to roll. Krafve was assigned to assist Robert S. McNamara, at that time a Ford divisional vice-president and later, of course, Secretary of Defense , for a couple of months, and then he moved to a staff job in company headquarters, stayed there for about a year, and left to become a vice-president of the Raytheon Company, of Waltham, Massachusetts, a leading electronics firm.
In April, , he was made its president. In the middle sixties he left to become a high-priced management consultant on the West Coast. Doyle, too, was offered a staff job with Ford, but after taking a trip abroad to think it over he decided to retire. From there he went back to Ford, as Eastern promotion chief for Lincoln-Mercury—a case of a head that had not rolled but had instead been anointed. Brown, the embattled stylist, stayed on in Detroit for a while as chief stylist of Ford commercial vehicles and then went with the Ford Motor Company, Ltd.
Early in , he became Dr. The subsequent euphoria of these former Edsel men did not stem entirely from the fact of their economic survival; they appear to have been enriched spiritually.
They are inclined to speak of their Edsel experience—except for those still with Ford, who are inclined to speak of it as little as possible—with the verve and garrulity of old comrades-in-arms hashing over their most thrilling campaign.
Doyle is perhaps the most passionate reminiscer in the group. We all did. It was a good crew. Yes, it was a wonderful experience, in spite of the unfortunate thing that happened. And we were on the right track, too! The pendulum will swing back. It was history in the making.
I like to get together with somebody once in a while—Gayle Warnock or one of the others—and go over the humorous incidents, the tragic incidents. Maybe it means merely that they miss the limelight they first basked in and later squirmed in, or maybe it means that a time has come when—as in Elizabethan drama but seldom before in American business—failure can have a certain grandeur that success never knows.
Men of inherited wealth, some of them given to the denunciation of government in all its forms and manifestations, have shown themselves to be passionately interested in the financing of state and municipal governments, and have contributed huge sums to this end.
Weddings between persons with very high incomes and persons with not so high incomes have tended to take place most often near the end of December and least often during January. Some exceptionally successful people, especially in the arts, have been abruptly and urgently instructed by their financial advisers to do no more gainful work under any circumstances for the rest of the current calendar year, and have followed this advice, even though it sometimes came as early as May or June.
Motion-picture people, as if fulfilling a clockwork schedule of renunciation and reconciliation, have repeatedly abjured their native soil in favor of foreign countries for periods of eighteen months—only to embrace it again in the nineteenth. Petroleum investors have peppered the earth of Texas with speculative oil wells, taking risks far beyond what would be dictated by normal business judgment. And owners and part owners of businesses have arranged to share their ownership with minor children, no matter how young; indeed, in at least one case of partnership agreement has been delayed pending the birth of one partner.
As hardly anyone needs to be told, all these odd actions are directly traceable to various provisions of the federal income-tax law.
Out of a gross from all sources of a hundred and twelve billion dollars for the fiscal year that ended June 30th, , roughly fifty-four and a half billion came from individual income taxes and twenty-three and a third billion from corporation income taxes. Shultz and C. Bazelon has suggested that the economic effect of the tax has been so sweeping as to create two quite separate kinds of United States currency— before-tax money and after-tax money. Income-Tax Purposes.
Probably the broadest and most serious charge is that the law has close to its heart something very much like a lie; that is, it provides for taxing incomes at steeply progressive rates, and then goes on to supply an array of escape hatches so convenient that hardly anyone, no matter how rich, need pay the top rates or anything like them.
For , taxpayers with reportable incomes of between two hundred thousand and five hundred thousand dollars paid, on the average, about 44 per cent, and even those few who reported incomes of over a million dollars paid well under 50 per cent—which happened to be just about the percentage that a single taxpayer was supposed to pay, and often did pay, if his income was forty-two thousand dollars.
Another frequently heard charge is that the income tax is a serpent in the American Garden of Eden, offering such tempting opportunities for petty evasion that it induces a national fall from grace every April. Still another school of critics contends that because of its labyrinthine quality the basic statute, the Internal Revenue Code of , runs to more than a thousand pages, and the court rulings and Internal Revenue Service regulations that elaborate it come to seventeen thousand the income tax not only results in such idiocies as gravel-producing actors and unborn partners but is in fact that anomaly, a law that a citizen may be unable to comply with by himself.
This situation, the critics declare, leads to an undemocratic state of affairs, for only the rich can afford the expensive professional advice necessary to minimize their taxes legally. The income-tax law in toto has virtually no defenders, even though most fair-minded students of the subject agree that its effect over the half century that it has been in force has been to bring about a huge and healthy redistribution of wealth. When it comes to the income tax, we almost all want reform.
Like any tax law, ours had a kind of immunity to reform; the very riches that people accumulate through the use of tax-avoidance devices can be—and constantly are—applied to fighting the elimination of those devices. Or so it seemed until , when half of this natural law was spectacularly challenged by legislation, originally proposed by President Kennedy and pushed forward by President Johnson, that reduced the basic rates on individuals in two stages from a bottom of 20 per cent to a bottom of 14 per cent and from a top of 91 per cent to a top of 70 per cent, and reduced the top tax on corporations from 52 per cent to 48 per cent—all in all, by far the largest tax cut in our history.
Meanwhile, however, the other half of the natural law remains immaculate. To be sure, the proposed tax changes advanced by President Kennedy included a program of substantial reforms to eliminate tax-avoidance devices, but so great was the outcry against the reforms that Kennedy himself soon abandoned most of them, and virtually none of them were enacted; on the contrary, the new law actually extended or enlarged one or two of the devices.
Considering the omnipresence of the income tax in American life, however, it is odd how rarely one encounters references to it in American fiction. How in the world, one may ask, did it all happen? AN income tax can be truly effective only in an industrial country where there are many wage and salary earners, and the annals of income taxation up to the present century are comparatively short and simple.
The universal taxes of ancient times, like the one that brought Mary and Joseph to Bethlehem just before the birth of Jesus, were invariably head taxes, with one fixed sum to be paid by everybody, rather than income taxes.
Before about , only two important attempts were made to establish income taxes—one in Florence during the fifteenth century, and the other in France during the eighteenth. Generally speaking, both represented efforts by grasping rulers to mulct their subjects. According to the foremost historian of the income tax, the late Edwin R.
Seligman, the Florentine effort withered away as a result of corrupt and inefficient administration. In the face of this cautionary example, Britain enacted an income tax in to help finance her participation in the French revolutionary wars, and this was, in several respects, the first modern income tax; for one thing, it had graduated rates, progressing from zero, on annual incomes under sixty pounds, to 10 per cent, on incomes of two hundred pounds or more, and, for another, it was complicated, containing a hundred and twenty-four sections, which took up a hundred and fifty-two pages.
This one was extraordinarily far ahead of its time, in that it included a provision for the withholding of income at the source, and, perhaps for that reason, it was hated even more than the earlier tax had been, even though its top rate was only half as high.
At a protest meeting held in the City of London in July, , several speakers made what, for Britons, must surely have been the ultimate commitment of enmity toward the income tax.
If such a measure were necessary to save the country, they said, then they would reluctantly have to choose to let the country go. Yet gradually, despite repeated setbacks, and even extended periods of total oblivion, the British income tax began to flourish.
This may have been, as much as anything else, a matter of simple habituation, for a common thread runs through the history of income taxes everywhere: Opposition is always at its most reckless and strident at the very outset; with every year that passes, the tax tends to become stronger and the voices of its enemies more muted. Elsewhere in the world—or at least in the economically developed world—country after country took the cue from Britain and instituted an income tax at one time or another during the nineteenth century.
Post-revolutionary France soon enacted an income tax, but then repealed it and managed to get along without one for a number of years in the second half of the century; eventually, though, the loss of revenue proved to be intolerable, and the tax returned, to become a fixture of the French economy. An income tax was one of the first, if not one of the sweetest, fruits of Italian unity, while several of the separate states that were to combine into the German nation had income taxes even before they were united.
As for the United States, the enormous size of whose income-tax collections and the apparent docility of whose taxpayers are now the envy of governments everywhere, it was a laggard in the matter of instituting an income tax and for years was an inveterate backslider in the matter of keeping one on its statute books. It is true that in Colonial times there were various revenue systems bearing some slight resemblance to income taxes—in Rhode Island at one point, for example, each citizen was supposed to guess the financial status of ten of his neighbors, in regard to both income and property, in order to provide a basis for tax assessments—but such schemes, being inefficient and subject to obvious opportunities for abuse, were short-lived.
Dallas; he did so in , but a few months later the War of ended, the demand for government revenue eased, and the Secretary was hooted down so decisively that the subject was not revived until the time of the Civil War, when both the Union and the Confederacy enacted income-tax bills. Before , very few new income taxes appear to have been enacted anywhere without the stimulus of a war. National income taxes were—and until quite recently largely remained—war and defense measures.
The next day, stocks on the New York Exchange took a dive, which was probably not attributable to the polygamy bill. This is perfectly gorgeous! Although few other taxpayers were so enthusiastic, the law remained in force until It was, however, subjected to a succession of rate reductions and amendments, one of them being the elimination, in , of its progressive rates, on the arresting ground that collecting 10 per cent on high incomes and lower rates on lower incomes constituted undue discrimination against wealth.
Annual revenue collections mounted from two million dollars in to seventy-three million in , and then descended sharply. For two decades, beginning in the early eighteen-seventies, the very thought of an income tax did not enter the American mind, apart from rare occasions when some Populist or Socialist agitator would propose the establishment of such a tax designed specifically to soak the urban rich.
Then, in , when it had become clear that the country was relying on an obsolete revenue system that put too little burden on businessmen and members of the professions, President Cleveland proposed an income tax.
The outcry that followed was shrill. A tax so odious that no administration ever dared to impose it except in time of war. It does not belong to a free country. It is class legislation. The imposition of the tax will corrupt the people.
It will bring in its train the spy and the informer. It will necessitate a swarm of officials with inquisitorial powers. Chairman, pass this bill and the Democratic Party signs its death warrant.
The proposal that gave rise to these fulminations was for a tax at a uniform rate of 2 per cent on income in excess of four thousand dollars, and it was enacted into law in The Democratic Party survived, but the new law did not.
To their dismay, it was ratified in , and later that year Congress enacted a graduated tax on individuals at rates ranging from 1 per cent to 7 per cent, and also a flat tax of 1 per cent on the net profits of corporations. The income tax has been with us ever since. By and large, its history since has been one of rising rates and of the seasonable appearance of special provisions to save people in the upper brackets from the inconvenience of having to pay those rates.
This was not the whole story, for it was during the twenties that special-interest provisions began to appear, stimulated into being by the complex of political forces that has accounted for their increase at intervals ever since. The first important one, adopted in , established the principle of favored treatment for capital gains; this meant that money acquired through a rise in the value of investments was, for the first time, taxed at a lower rate than money earned in wages or for services—as, of course, it still is today.
Whether or not the twenties were a golden age for the American people in general, they were assuredly a golden age for the American taxpayer. The depression and the New Deal brought with them a trend toward higher tax rates and lower exemptions, which led up to a truly revolutionary era in federal income taxation—that of the Second World War. By , largely because of greatly increased public spending, rates in the higher brackets were roughly double what they had been in the late twenties, and the very top bracket was 79 per cent, while, at the low end of the scale, personal exemptions had been reduced to the point where a single person was required to pay a small tax even if his income was only twelve hundred dollars.
In and , the rate scale for individuals reached its historic peak—23 per cent at the low end and 94 per cent at the high one—while income taxes on corporations, which had been creeping up gradually from the original rate of 1 per cent, reached the point where some companies were liable for 80 per cent.
But the revolutionary thing about wartime taxation was not the very high rates on high incomes; indeed, in , when this upward surge was approaching full flood, a new means of escape for high-bracket taxpayers appeared, or an old one widened, for the period during which stocks or other assets must be held in order to benefit from the capital-gains provision was reduced from eighteen months to six.
What was revolutionary was the rise of industrial wages and the extension of substantial tax rates to the wage earner, making him, for the first time, an important contributor to government revenue. Abruptly, the income tax became a mass tax. And so it has remained. Although taxes on big and middle-sized businesses settled down to a flat rate of 52 per cent, rates on individual income did not change significantly between and That is to say, the basic rates did not change significantly; there were temporary remissions, amounting to anywhere from 5 per cent to 17 per cent of the sums due under the basic rates, during the years through The range was from 20 per cent to 91 per cent until ; there was a small rise during the Korean War, but it went right back there in Paradoxical as it may seem, the evolution of our income tax has been from a low-rate tax relying for revenue on the high income group to a high-rate tax relying on the middle and lower-middle income groups.
Even in , at the height of the budget squeeze produced by the First World War, less than four and a half million Americans, of a total population of more than a hundred million, had to file income-tax returns at all. Of course, one reason people with middle incomes pay far more in taxes than they used to is that there are far more of them.
It remains probable, though, that, in actual practice, the aboriginal income tax of extracted money from citizens with stricter regard to their ability to pay than the present income tax does. WHATEVER the faults of our income-tax law, it is beyond question the best-obeyed income-tax law in the world, and income taxes are now ubiquitous, from the Orient to the Occident and from pole to pole. Practically all of the dozens of new nations that have come into being over the past few years have adopted income-tax measures.
Walter H. Even Communist countries have income taxes, though they count on them for only a small percentage of their total revenue; Russia applies different rates to different occupations, shopkeepers and ecclesiastics being in the high tax bracket, artists and writers near the middle, and laborers and artisans at the bottom.
Evidence of the superior efficiency of tax collecting in the United States is plentiful; for instance, our costs for administration and enforcement come to only about forty-four cents for every hundred dollars collected, as against a rate more than twice as high in Canada, more than three times as high in England, France, and Belgium, and many times as high in other places.
This kind of American efficiency is the despair of foreign tax collectors. Toward the end of his term in office Mortimer M. Do they like to pay taxes over there? But the I. Notable among the additional activities is a taxpayer-education program on a scale that occasionally inspires an official to boast that the I.
Since government publications are not copyrighted, this is perfectly legal. The I. It puts out elementary tax manuals designed specially for free distribution to any high schools that ask for them—and, according to one I. The question of whether schoolchildren ought to be spending their time boning up on the tax laws is one that the I.
Furthermore, just before the tax deadline each year, the I. It is proud to say that, of the various spots, a clear majority have been in the interests of protecting taxpayers from overpaying. In the fall of , the I. The step was the establishment of a so- called national-identity file, involving the assignment to every taxpayer of an account number usually his Social Security number , and its intention was to practically eliminate the problem created by people who fail to declare their income from corporate dividends or from interest on bank accounts or bonds—a form of evasion that was thought to have been costing the Treasury hundreds of millions a year.
But that is not all. This installation, designed to make a quarter of a million number comparisons per second, began to be called the Martinsburg Monster even before it was in full operation. Some of this mathematical work was being done by computers and some by people, but by , when the computer system was going full blast, all the mathematical work was done by machine, thus freeing many I.
According to a publication authorized by the I. IF the mask that the I. Cohen, who took over the job after a six-month interim during which an I. Harding served as Acting Commissioner. When Caplin resigned as Commissioner, he stepped out of politics, at least temporarily, returning to his Washington law practice as a specialist in, among other things, the tax problems of businessmen.
Caplin is widely considered to have been one of the best Commissioners of Internal Revenue in history, and, at the very least, he was certainly an improvement on two fairly recent occupants of the post, one of whom, some time after leaving it, was convicted and sentenced to two years in prison for evading his own income taxes, and the other of whom subsequently ran for public office on a platform of opposition to any federal income tax—as a former umpire might stump the country against baseball.
Among the accomplishments that Mortimer Caplin, a small, quick-spoken, dynamic man who grew up in New York City and used to be a University of Virginia law professor, is credited with as Commissioner is the abolition of the practice that had previously been alleged to exist of assigning collection quotas to I. He gave the top echelons of I.
Thus he managed to collect them with a certain style—a sort of subsidiary New Frontier, which he called the New Direction. The chief thrust of the New Direction was to put increased emphasis on education leading toward increased voluntary compliance with the tax law, instead of concentrating on the search for and prosecution of conscious offenders.
In short, we cannot forget that 97 per cent of our total revenue comes from self-assessment or voluntary compliance, with only three per cent coming directly from enforcement.
Our chief mission is to encourage and achieve more effective voluntary compliance. But it is a very important shift. Caplin, however, did not seem to feel a bit of concern over this point.
Cohen, the Commissioner who succeeded Caplin and was still in office in mid, is a born- and-bred Washingtonian who, in , graduated from George Washington University Law School at the top of his class; served in a junior capacity with the I. He is a less gregarious and a more reflective man than Caplin, however, and this difference has had its effect on the I.
He has stuck relatively close to his desk, leaving the luncheon-circuit pep talks to subordinates. We want to keep it high without more pushing on my part. And sometimes the regulations are a bit cloudy themselves, and in such cases who is better qualified to explain them than their author, the Commissioner? Because of this, some people see the Commissioner as a virtual tyrant.
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