Lawrence Howard Seltzer

Interest as a Source of Personal Income and Tax Revenue: A Report of the National Bureau of Economic Research

Abstract * This paper arose out of a study, still in process, of the personal income tax. I am indebted to various members of the staff of the National Bureau of Economic Research and collaborators for criticism and suggestions, notably to W. L. Crum, Solomon Fabricant, Raymond W. Goldsmith, Daniel M. Holland, C. Harry Kahn, John W. Kendrick, Geoffrey H. Moore, George Soule, and, for valuable statistical assistance, to Arnold Oliphant and Bella Shapiro. I am also indebted to Charles F. Schwartz and Selma F. Goldsmith of the Department of Commerce, and Marius Farioletti of the Bureau of Internal Revenue, for supplying special tabulations or making useful suggestions. The charts were drawn by H. Irving Forman.