The Sales Tax in the American States / Carl Shoup.

Format:

Book

Author/Creator:

Shoup, Carl, author.

Contributor:

Blough, J. Roy.

Breithut, Richard.

Cox, Reavis.

Ecker-R., L. László.

Haig, Robert Murray.

Haimoff, Louis.

Hession, Charles.

Jackson, Kathleen.

Kilpatrick, Wylie.

Manning, Raymond E.

Radigan, James P.

Shere, Louis.

Spengler, Edwin H.

Language:

English

Physical Description:

1 online resource

Place of Publication:

New York, NY : Columbia University Press, [1934]

Language Note:

In English.

Summary:

Studies how the financial distress of the depression caused many states to implement a sales tax. Also looks at how the new taxes worked and what were the new burdens, as well as the reactions of the consumers.

Contents:

Frontmatter

Preface

Contents

Part One: Summary of Findings

I. The Sales Tax Movement of 1929-33

II. Reaction of Taxpayers to the Sales Tax

III. Legal Problems in State Sales Taxation

IV. Evaluation of the Sales Tax as a State Fiscal Measure

Part Two: The Sales Tax in the Several States

V. Representative Eastern States

VI. Representative Southern States

VII. Representative Mid-Western States

Part Three: The Reaction of Taxpayers to the Sales Tax a Statistical Study

IX. Reaction of Taxpayers in New York State

X. Reaction of Taxpayers in Chicago, and Rock Island and Moline, Illinois

XI. Reaction of Taxpayers in Detroit and Monroe, Michigan

Part Four: Legal Issues in State Sales Taxation

Chapter XII: Persons' Taxable

Chapter XIII: Measure of the Tax

Chapter XIV: Exemptions

Appendices

Appendix A: Methods Used in the Study

Appendix B: Critique of the Questionnaires

Appendix C: The Weighting Factor in the New York Study

Appendix D: Details of Fiscal Developments Since 1929

Appendix E: Samples of Questionnaires Used in Statistical Survey

Index

Notes:

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

ISBN:

0-231-89720-0

OCLC:

1100431212