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1 Comparative Analyses of State Tax Burdens 1 (1959)

handle is hein.tera/canaens0001 and id is 1 raw text is: TAX FOUNDATION'S NU BER 2 COMPARATIVE ANALYSEC OF STATE TAX BURDENS A. General or Comprehensive Type Studies rarbert, Leslie E. The Impact Of State And Local Taxes In North Carolina And The Southeastern States. Prepared for the North Carolina Commis- sion for the Study of the Revenue Structure of the State. Raleigh: The Commission, 1956. 505p. The four principal methods of comparing the tax burden: representative sample, hypothetical corporation, actual corporation, and tax collection, are discussed and applied to the southeastern states. This study is an essential reference for any- one making an analysis of the comparative tax burden in several states. Floyd, Joe S., Jr. Effects Of Taxation On Industrial Location. Chapel Hill: University of North Carolina Press, 192. A classic study on the impact of state and local taxes on industrial location. Hall, James K. Tax Comparisons, National Tax Journal, March 1959, 69-73. Brief discussion of some of the more common abuses of interpretation attached to tax statistical data which suggest limitations in their use. Johnson, Robert H. The Reliability of Comparative Tax Studies, Proceed- ings Of The 5Oth Annual National Tax Association Conference, 1957, 66-76. The author, a state tax commissioner, feels the comparative tax studies receive greater attention than they are worth due to their informational and conceptual limitations, which he discusses. Leonard, Lawrence A. State nd Local Governmental Revenue Structures--A National and Regional Analysis, National Tax Journal, March 1958, 67-77. Martin, James W., and Herzel, Wi. G. The Influence of Taxation Upon Industrial Development, State Government, July 1957, 145-179. Concludes tax differentials are not a primary influence upon industrial development. Sets forth a series of tax policies which can aid or retard industrial activity. Reviews contributions of important studies in the field. Musgrave, Richard A., and Daicoff, Darwin U. Who Pays the Michigan Taxes? Chapter 4 of Michigan Tax Study Staff Papers 1958, 131-183. Lansing: The Citizen's Advisory Committee, 1955. Estimates incidence of taxes collected by state of Michigan and its subdivisions. Methodology and incidence assumptions described, 161ff. TAX FOUNDATION. INCORPORATED - 30 ROCKEF ELLER PLAZA NEW YORK 20, N.Y.

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