Publisher's Synopsis
Excerpt from Report of the Inter-Departmental Committee on Income Tax in the Colonies Not Possessing Responsible Government: Presented to Parliament by Command of His Majesty; December, 1922
We have throughout tried to keep this object in View in framing our recommendations so far as is consistent with the efficient working of the Acts. This qualification is necessary. It must not be forgotten that an Income Tax can only be fair in its incidence as between different classes and individuals so long as the law is so drawn, and the machinery for its enforcement is so efficient, as not to allow any substantial amount of income to escape the tax. The taxpayer has really as much interest as the Government in preventing evasion.
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