Abstract:
The purpose of this thesis is twofold: first, to trace chronologically those factors which have led to the adoption of the present income tax in Massachusetts; secondly, to show its current position as well as its progress. This thesis is constructed with the idea of presenting the case to the reader in such a manner that his comprehension of its breadth and depth will be easily facilitated and in trying to do this a synthesis of past and present work of numerous authors has been interpreted to the best of the writer's ability.
