The Theory of Incidence of Sales Taxation / John F. Due.

Format:

Book

Author/Creator:

Due, John F., author.

Language:

English

Physical Description:

1 online resource

Place of Publication:

New York, NY : Columbia University Press, [1941]

Language Note:

In English.

Summary:

Studies tax policy and the gap between the economic world and the doctrines of tax shifting and incidence that are relied upon by those who formulate tax policy.

Contents:

Frontmatter

Foreword

Preface

Chapter I. Introduction

Chapter II. The Incidence of Special Sales Taxes Under Conditions of Pure Competition

III. The Incidence of Special Sales Taxes Under Conditions of Monopoly

IV. Monopolistic Competition and the Incidence of Special Sales Taxes

V. Special ad Valorem and Gross Receipts Taxes

VI. General Producers Sales Taxes

VII. Retail Sales Taxes

Appendix I to Chapter VII Empirical Studies of Retail Sales Tax Incidence

Appendix II To Chapter VII Chair Store Taxes

VIII. General Sales Taxation

Notes

Bibliography

Index

Notes:

Description based on online resource; title from PDF title page (publisher's Web site, viewed 08. Jul 2019)

ISBN:

0-231-89782-0

OCLC:

1100438099