In 1945 Congress repealed the tax, effective 1 January 1946.

AT&T estimates its effective tax at 32.9 percent in 2009 and 48.3 percent in 2008.

Hence, the company should be paying all related worldwide effective taxes for the assignee.

That dynamic can be seen in the figures for 1979 and 1981, when the effective tax on long-term gains was cut.

By scaling back the deduction, the effective tax on dividends would rise to 17 percent, from 10.2 percent now.

This tax, effective January 1, 1998, will finance future capital projects.

"we need ... more effective and fair taxes on pollution."

How deductions are implemented will dramatically change the effective total tax and thus the flatness of the tax.

There is also a case, as mentioned above, for an effective tax on house property.

There may well be other more effective taxes, and indeed experience has taught us that this is the case.