Form W-9 can be completed on paper or electronically. The Christian Science Monitor. It was the International Encyclopedia of Unified Science , an ambitious project never completed devoted to unified science. Since apportionment of income taxes is impractical, the Pollock rulings had the effect of prohibiting a federal tax on income from property. The Journal of Philosophy , 28,
Aspects to Pay Special Attention To
But the annexation of Austria to Nazi Germany in meant the definite end of the activities of the Vienna Circle in Austria. With the emigration went along the internationalization of logical empiricism.
Many former members of the Vienna Circle and the Berlin Circle emigrated to the English-speaking world where they had an immense influence on the development of philosophy of science.
The unity of science movement for the construction of an International Encyclopedia of Unified Science , promoted mainly by Neurath, Carnap, and Morris, is symptomatic of the internationalization of logical empiricism, organizing numerous international conferences and the publication of the International Encyclopedia of Unified Science.
Apart from the central figures of the Schlick Circle the question of membership in the Vienna Circle is in many cases unsettled. The partition into "members" and "those sympathetic to the Vienna Circle" produced in the manifesto from is representative only of a specific moment in the development of the Circle. In the following list in alphabetical order , the "inner circle" is defined using the criterion of regular attendance.
The "periphery" comprises occasional visitors, foreign visitors and leading intellectual figures who stood in regular contact with the Circle such as Wittgenstein and Popper. The spread of logical positivism in the United States occurred throughout the s and s. In and in , Schlick was a Visiting Professor at Stanford , while Feigl, who immigrated to the United States in , became lecturer and professor at the University of Iowa.
Moreover, American semiotician and philosopher Charles W. Karl Popper was also important for the reception and critique of their work, even though he never participated in the meetings of the Vienna Circle. The Vienna Circle cannot be assigned one single philosophy. First, there existed a plurality of philosophical positions within the Circle, and second, members often changed their views fundamentally in the course of time and in reaction to discussions in the Circle.
It thus seems more convenient to speak of "the philosophies in the plural of the Vienna Circle". This states the scientific world-conception of the Vienna Circle, which is characterized "essentially by two features. Second, the scientific world-conception is marked by the application of a certain method, namely logical analysis. Logical analysis is the method of clarification of philosophical problems; it makes an extensive use of symbolic logic and distinguishes the Vienna Circle empiricism from earlier versions.
The task of philosophy lies in the clarification—through the method of logical analysis—of problems and assertions. Logical analysis shows that there are two different kinds of statements; one kind includes statements reducible to simpler statements about the empirically given; the other kind includes statements which cannot be reduced to statements about experience and thus they are devoid of meaning. Metaphysical statements belong to this second kind and therefore they are meaningless.
Hence many philosophical problems are rejected as pseudo-problems which arise from logical mistakes, while others are re-interpreted as empirical statements and thus become the subject of scientific inquiries. One source of the logical mistakes that are at the origins of metaphysics is the ambiguity of natural language. Mathematics, which at a first sight seems an example of necessarily valid synthetic knowledge derived from pure reason alone, has instead a tautological character, that is its statements are analytical statements , thus very different from Kantian synthetic statements.
The only two kinds of statements accepted by the Vienna Circle are synthetic statements a posteriori i. However, the persistence of metaphysics is connected not only with logical mistakes but also with "social and economical struggles". Of course, as the manifesto itself acknowledged, "not every adherent of the scientific world-conception will be a fighter". The aim of the left wing was to facilitate the penetration of the scientific world-conception in "the forms of personal and public life, in education , upbringing, architecture , and the shaping of economic and social life".
Perhaps the sentence "Some, glad of solitude, will lead a withdrawn existence on the icy slopes of logic" is an ironic reference to Schlick. The final goal pursued by the Vienna Circle was unified science , that is the construction of a "constitutive system" in which every legitimate statement is reduced to the concepts of lower level which refer directly to the given experience.
Morris from , whose aim was to present a unified vision of science. After the publication in Europe of seven monographs from to , the collection was dismissed, because of the problems arising from the World War II.
In a new series of publications started in the United States. It was the International Encyclopedia of Unified Science , an ambitious project never completed devoted to unified science. Only the first section Foundations of the Unity of Sciences was published; it contains two volumes for a total of twenty monographs published from to The Encyclopedia was in origin the idea of Otto Neurath.
It was meant as a manifestation of the unity of science movement [ In addition to the two introductory volumes, there was to be a section on the methodology of the sciences, one on the existing state of the unification of sciences, and possibly a section on the application of the sciences.
It was planned that the work in its entirety would comprise about twenty-six volumes monographs. Thomas Kuhn 's well known work, The Structure of Scientific Revolutions , was published in this Encyclopedia in , as the number two in the second volume. The attitude of Vienna Circle towards metaphysics is well expressed by Carnap in the article 'Überwindung der Metaphysik durch Logische Analyse der Sprache' in Erkenntnis , vol. Schlick, Carnap, and Neurath , New York: A language—says Carnap—consists of a vocabulary , i.
According to Carnap, pseudo-statements of both kinds occur in metaphysics. A word W has a meaning if two conditions are satisfied. First, the mode of the occurrence of W in its elementary sentence form i. Secondly, if W occurs in an elementary sentence S , it is necessary to give an answer to the following questions that are—according to Carnap—equivalent formulation of the same question:.
An example offered by Carnap concerns the word ' arthropod '. The sentence form "the thing x is an arthropod" is an elementary sentence form that is derivable from " x is an animal", " x has a segmented body" and " x has jointed legs".
Conversely, these sentences are derivable from "the thing x is an arthropod". Thus the meaning of the word 'arthropod' is determined. According to Carnap, many words of metaphysics do not fulfill these requirements and thus they are meaningless.
As an example, Carnap considers the word 'principle'. This word has a definite meaning, if the sentence " x is the principle of y " is supposed to be equivalent to the sentence " y exists by virtue of x " or " y arises out of x ". The latter sentence is perfectly clear: But—says Carnap—metaphysicians are not satisfied with this interpretation of the meaning of 'principle'. They assert that no empirical relation between x and y can completely explain the meaning of " x is the principle of y ", because there is something that cannot be grasped by means of the experience, something for which no empirical criterion can be specified.
It is the lacking of any empirical criterion—says Carnap—that deprives of meaning the word 'principle' when it occurs in metaphysics. Therefore, metaphysical pseudo-statements such as "water is the principle of the world" or "the spirit is the principle of the world" are void of meaning because a meaningless word occurs in them.
However, there are pseudo-statements in which occur only meaningful words; these pseudo-statements are formed in a counter-syntactical way. An example is the word sequence "Caesar is a prime number "; every word has a definite meaning, but the sequence has no meaning.
The problem is that "prime number" is a predicate of numbers, not a predicate of human beings. In the example the nonsense is evident; however, in natural language the rules of grammar do not prohibit the formation of analogous meaningless word sequences that are not so easily detectable.
In the grammar of natural languages, every sequence of the kind " x is y ", where x is a noun and y is a predicate, is acceptable. In fact, in the grammar there is no distinction between predicate which can be affirmed of human beings and predicate which can be affirmed of numbers. So "Caesar is a general" and "Caesar is a prime number" are both well-formed, in contrast for example with "Caesar is and", which is ill-formed.
In a logically constructed language—says Carnap—a distinction between the various kinds of predicate is specified, and pseudo-statements as "Caesar is a prime number" are ill-formed. Now, and this is the main point of Carnap's argument, metaphysical statements in which meaningless words do not occur, are indeed meaningless because they are formed in a way which is admissible in natural languages, but not in logically constructed languages.
Carnap attempts to indicate the most frequent sources of errors from which metaphysical pseudo-statements can arise. One source of mistakes is the ambiguity of the verb "to be", which is sometimes used as a copula "I am hungry" , and sometimes to designate existence "I am". The latter statement incorrectly suggests a predicative form, and thus it suggests that existence is a predicate.
Another source of mistakes is type confusions, in which a predicate of a kind is used as a predicate of another kind. For example, the pseudo-statements "we know the Nothing" is analogous to "we know the rain", but while the latter is well-formed, the former is ill-formed, at least in a logically constructed language, because "Nothing" is incorrectly used as a noun. According to Carnap, although metaphysics has no theoretical content, it does have content: He compares it to an art like lyrical poetry; the metaphysician works with the medium of the theoretical; he confuses art with science, attitude towards life with knowledge, and thus produces an unsatisfactory and inadequate work.
The Vienna Circle was very active in advertising their new philosophical ideas. Several congresses on epistemology and philosophy of science were organized, with the help of the Berlin Circle. There were some preparatory congresses: Prague , Königsberg , Prague and then the first congress on scientific philosophy held in Paris , followed by congresses in Copenhagen , Paris , Cambridge , UK , Cambridge, Massachusetts.
The Königsberg congress was very important, for Kurt Gödel announced that he had proven the completeness of first-order logic and the incompleteness of formal arithmetic. Another very interesting congress was the one held in Copenhagen , which was dedicated to quantum physics and causality. Between and , the Vienna Circle published ten books in a collection named Schriften zur wissenschaftlichen Weltauffassung Monographs on the Scientific World-Conception , edited by Schlick and Frank.
Karl Raimund Popper 's book Logik der Forschung was published in this collection. Seven works were published in another collection, called Einheitswissenschaft Unified Science.
In Rudolf Carnap and Hans Reichenbach undertook the editorship of the journal Erkenntnis , which was published between and from the editors were Otto Neurath, Rudolf Carnap and Charles Morris. These works are translated in Unified Science: Monographs, arranged in chronological order, published in the International Encyclopedia of Unified Science:. In the Institute Vienna Circle was established in Vienna. It is dedicated to studying the work and influence of the Vienna Circle.
In it was integrated in the University of Vienna as a subunit of the Faculty of Philosophy and Education. In the Institute co-organized an exhibition on the Vienna Circle in the main building of the University of Vienna.
From Wikipedia, the free encyclopedia. Redirected from Wiener Kreis. Journal of Economic Literature , 14 3 , , p. Stadler , chapter on "Wittgenstein and the Vienna Circle", — See — for an overview. Frank , Stadler , Uebel Conversations Recorded by Friedrich Waismann. The Myth of Disenchantment: Magic, Modernity, and the Birth of the Human Sciences.
University of Chicago Press. Among the members of this circle was Paul Feyerabend. Friedrich Stadler, Peter Weibel ed. This list follows the presentation in Stadler , ff. Nagel, "Nature and Convention" in: A New Movement in European Philosophy" in: The Journal of Philosophy , 28, The Vienna Circle in Sarkar, Sahotra, , p. Foundations of the Unity of Sciences , vol. The University of Chicago Press, Der Wiener Kreis , English translation The Scientific Conception of the World.
The Vienna Circle in Sarkar, Sahotra, ed. The Tariff of , also known as the Tariff of Abominations, and the Tariff of accelerated sectionalism between the North and the South. For a brief moment in , South Carolina made vague threats to leave the Union over the tariff issue.
In , just prior to the Civil War, Congress enacted the Morrill Tariff , which applied high rates and inaugurated a period of relatively continuous trade protection in the United States that lasted until the Underwood Tariff of The schedule of the Morrill Tariff and its two successor bills were retained long after the end of the Civil War.
In , Congress sought to protect local agriculture as opposed to industry by passing the Emergency Tariff , which increased rates on wheat , sugar , meat , wool and other agricultural products brought into the United States from foreign nations, which provided protection for domestic producers of those items.
However, one year later Congress passed another tariff, the Fordney-McCumber Tariff , which applied the scientific tariff and the American Selling Price. The purpose of the scientific tariff was to equalize production costs among countries so that no country could undercut the prices charged by American companies.
A second novelty was the American Selling Price. This allowed the president to calculate the duty based on the price of the American price of a good, not the imported good. During the outbreak of the Great Depression in , Congress raised tariffs via the Smoot-Hawley Tariff Act on over 20, imported goods to record levels, and, in the opinion of most economists, worsened the Great Depression by causing other countries to reciprocate thereby plunging American imports and exports by more than half.
In , the US signed the General Agreement on Tariffs and Trade GATT , which reduced tariff barriers and other quantitative restrictions and subsidies on trade through a series of agreements. The WTO expanded its scope from traded goods to trade within the service sector and intellectual property rights.
Although it was designed to serve multilateral agreements, during several rounds of GATT negotiations particularly the Tokyo Round plurilateral agreements created selective trading and caused fragmentation among members. Federal excise taxes are applied to specific items such as motor fuels, tires, telephone usage, tobacco products, and alcoholic beverages. Excise taxes are often, but not always, allocated to special funds related to the object or activity taxed.
During the presidency of George Washington , Alexander Hamilton proposed a tax on distilled spirits to fund his policy of assuming the war debt of the American Revolution for those states which had failed to pay. After a vigorous debate, the House decided by a vote of to approve legislation imposing a seven-cent-per-gallon excise tax on whiskey. This marks the first time in American history that Congress voted to tax an American product; this led to the Whiskey Rebellion.
The history of income taxation in the United States began in the 19th century with the imposition of income taxes to fund war efforts. However, the constitutionality of income taxation was widely held in doubt [Pollock v. In addition, the Constitution specifically limited Congress' ability to impose direct taxes, by requiring it to distribute direct taxes in proportion to each state's census population. It was thought that head taxes and property taxes slaves could be taxed as either or both were likely to be abused, and that they bore no relation to the activities in which the federal government had a legitimate interest.
The fourth clause of section 9 therefore specifies that, "No Capitation, or other direct, Tax shall be laid, unless in Proportion to the Census or enumeration herein before directed to be taken.
Taxation was also the subject of Federalist No. In it, he explains that the wording of the "Necessary and Proper" clause should serve as guidelines for the legislation of laws regarding taxation.
The legislative branch is to be the judge, but any abuse of those powers of judging can be overturned by the people, whether as states or as a larger group. What seemed to be a straightforward limitation on the power of the legislature based on the subject of the tax proved inexact and unclear when applied to an income tax, which can be arguably viewed either as a direct or an indirect tax.
The courts have generally held that direct taxes are limited to taxes on people variously called "capitation", "poll tax" or "head tax" and property. In order to help pay for its war effort in the American Civil War , Congress imposed its first personal income tax in Rates were raised in This income tax was repealed in A new income tax statute was enacted as part of the Tariff Act.
Since apportionment of income taxes is impractical, the Pollock rulings had the effect of prohibiting a federal tax on income from property. Due to the political difficulties of taxing individual wages without taxing income from property, a federal income tax was impractical from the time of the Pollock decision until the time of ratification of the Sixteenth Amendment below. In response to the Supreme Court decision in the Pollock case, Congress proposed the Sixteenth Amendment , which was ratified in ,  and which states:.
The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration. The Supreme Court in Brushaber v. Union Pacific Railroad , U. The Amendment removed the need for the income tax on interest, dividends and rents to be apportioned among the states on the basis of population.
Income taxes are required, however, to abide by the law of geographical uniformity. Kennedy explicitly called for a top rate of 65 percent, but added that it should be set at 70 percent if certain deductions weren't phased out at the top of the income scale.
It slowly increased to Timothy Noah, senior editor of the New Republic, argues that while Ronald Reagan made massive reductions in the nominal marginal income tax rates with his Tax Reform Act of , this reform did not make a similarly massive reduction in the effective tax rate on the higher marginal incomes.
Noah writes in his ten part series entitled "The Great Divergence," that in , the effective tax rate on the top 0. However, it fell back down to the low 30s by his second term in the White House. This effective rate further dropped under the George W. Under Bush, the rate decreased from 6. Looking at the simple math, reductions in the effective income tax burden on the poor coinciding with modest reductions in the effective income tax rate on the wealthiest 0.
In pursuit of equality rather than revenue President Franklin D. In income brackets were adjusted for inflation, so fewer people were taxed at high rates. For tax year , the highest marginal tax rate was Bush made with the Congress. In the Clinton administration proposed and the Congress accepted with no Republican support an increase in the top marginal rate to In , President George W.
However, this was done in stages: At first the income tax was incrementally expanded by the Congress of the United States , and then inflation automatically raised most persons into tax brackets formerly reserved for the wealthy until income tax brackets were adjusted for inflation. Income tax now applies to almost two-thirds of the population.
While the government was originally funded via tariffs upon imported goods, tariffs now represent only a minor portion of federal revenues. Non-tax fees are generated to recompense agencies for services or to fill specific trust funds such as the fee placed upon airline tickets for airport expansion and air traffic control.
Often the receipts intended to be placed in "trust" funds are used for other purposes, with the government posting an IOU 'I owe you' in the form of a federal bond or other accounting instrument, then spending the money on unrelated current expenditures. Net long-term capital gains as well as certain types of qualified dividend income are taxed preferentially.
The federal government collects several specific taxes in addition to the general income tax. Social Security and Medicare are large social support programs which are funded by taxes on personal earned income see below.
Tax statutes passed after the ratification of the Sixteenth Amendment in are sometimes referred to as the "modern" tax statutes. Hundreds of Congressional acts have been passed since , as well as several codifications i. The modern interpretation of the Sixteenth Amendment taxation power can be found in Commissioner v.
In that case, a taxpayer had received an award of punitive damages from a competitor, and sought to avoid paying taxes on that award. Supreme Court observed that Congress, in imposing the income tax, had defined income to include:. The Court held that "this language was used by Congress to exert in this field the full measure of its taxing power", id. The Court then enunciated what is now understood by Congress and the Courts to be the definition of taxable income, "instances of undeniable accessions to wealth, clearly realized, and over which the taxpayers have complete dominion.
The defendant in that case suggested that a rewording of the tax code had limited the income that could be taxed, a position which the Court rejected, stating:.
The definition of gross income has been simplified, but no effect upon its present broad scope was intended. Certainly punitive damages cannot reasonably be classified as gifts, nor do they come under any other exemption provision in the Code. We would do violence to the plain meaning of the statute and restrict a clear legislative attempt to bring the taxing power to bear upon all receipts constitutionally taxable were we to say that the payments in question here are not gross income.
United States ,  a couple had lost their home to a fire, and had received compensation for their loss from the insurance company, partly in the form of hotel costs reimbursed. District Court acknowledged the authority of the IRS to assess taxes on all forms of payment, but did not permit taxation on the compensation provided by the insurance company, because unlike a wage or a sale of goods at a profit, this was not a gain. As the court noted, "Congress has taxed income, not compensation".
See Penn Mutual Indemnity Co. Commissioner  and Murphy v. The origins of the estate and gift tax occurred during the rise of the state inheritance tax in the late 19th century and the progressive era. In the s and s many states passed inheritance taxes, which taxed the donees on the receipt of their inheritance.
While many objected to the application of an inheritance tax, some including Andrew Carnegie and John D. Rockefeller supported increases in the taxation of inheritance. At the beginning of the 20th century President Theodore Roosevelt advocated the application of a progressive inheritance tax on the federal level. In , Congress adopted the present federal estate tax, which instead of taxing the wealth that a donee inherited as occurred in the state inheritance taxes it taxed the wealth of a donor's estate upon transfer.
Later, Congress passed the Revenue Act of , which imposed the gift tax, a tax on gifts given by the donor. In Congress allowed marital deductions for the estate and the gift tax. In , Congress expanded this deduction to an unlimited amount for gifts between spouses. Today, the estate tax is a tax imposed on the transfer of the "taxable estate " of a deceased person, whether such property is transferred via a will or according to the state laws of intestacy. In addition to the federal government, many states also impose an estate tax, with the state version called either an estate tax or an inheritance tax.
Since the s, the term " death tax " has been widely used by those who want to eliminate the estate tax, because the terminology used in discussing a political issue affects popular opinion.