The Sales Tax in the American States /
Shoup, Carl
The Sales Tax in the American States / Carl Shoup. - 1 online resource (838 p.)
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
restricted access http://purl.org/coar/access_right/c_16ec
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.
Mode of access: Internet via World Wide Web.
In English.
9780231941426 9780231897204
10.7312/shou94142 doi
BUSINESS & ECONOMICS / Taxation / General.
The Sales Tax in the American States / Carl Shoup. - 1 online resource (838 p.)
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
restricted access http://purl.org/coar/access_right/c_16ec
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.
Mode of access: Internet via World Wide Web.
In English.
9780231941426 9780231897204
10.7312/shou94142 doi
BUSINESS & ECONOMICS / Taxation / General.