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1 Preliminary Report of the Committee Appointed by the National Tax Association to Prepare a Plan of a Model System of State and Local Taxation 1918

handle is hein.beal/pnyrtoceap0001 and id is 1 raw text is: PRELIMINARY REPORT OF THE COMMITTEE AP POINTED BY THE NATIONAL TAX ASSOCIATION TO PREPARE A PLAN OF A MODEL SYSTEM OF STATE AND LOCAL TAXATION. Submitted to the Twelfth Annual Conference held under the auspices of the National Tax Association, at St. Louis, November 12-15, 1918. I. Introduction. II. The principles upon which a model system of state and local taxation should be based. III. The proposed personal income tax. IV. The proposed property tax. V. The proposed business tax. VI. Summary of the proposed system of taxation. VII. Tax administration. VIII. The inheritance tax. IX. Taxes upon consumption. X. The separation of state and local revenues. XI. Amendment of state constitutions. I. INTRODUCTION SECTION 1. At the conference held at Atlanta in November, 1917, under the auspices of the National Tax Association, the committee appointed by the Association to prepare a plan for a model system of state and local taxation submitted its first report. The committee was able to announce that it had reached a general agreement concerning the principles upon which a uniform system of state and local taxation should be based, and expressed the opinion that, if further conferences of its members could be arranged, it would be possible to reach an agreement concerning the details of the proposed system. Following this report, the executive committee of the Tax Association authorized the holding of such a meeting, and accordingly the committee upon a model tax system met at

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