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1 Comparative Analyses of State Tax Burdens 1 (1959)

handle is hein.tera/canaltetb0001 and id is 1 raw text is: SELECTED ANNOTATED BIBLIOGRAPHY
ON COMPARATIVE ANALYSES OF STATE TAX BURDENS
A. General or Comprehensive Type Studies.
Carbert, Leslie E., The Impact of State and Local Taxes in North Carolina and
the Southeastern tates. Prepared for the North Carolina Commission for the
Study of the Revenue Structure of the State (Raleight The Commission, 1956)
505 p... The four principal methods of comparing the tax burden: representa-
tive example, hypothetical corporation, actual corporation and tax collectio
are discussed wC. applied to the southeastern states. This study is an
essential reference for anyone making an analysis of the comparative tax
burden in several states. Tax collections are based on the 1953 Census
study.
, Cororate Tax Burdens in the Southeastern States: A
Comparative Analysis. 63 p* A sumway of the interstate impact comparison
of the above report. Either report may be obtained from Mr. James S. Currie,
State Commissioner of Revenue, Raleigh, South Carolina.
Pennlvania State Department of Commerce, Industrial Development Bureau, Tax
Guide For Manufacturers. Penna. Plant Location Factors Report No. 4
(Harrisburg. The Dept. 1958) 41 p.   A coparison of state and local taxes
in 17 states. Tax collections (1953) in industrial states, and a comparison
of state and local tax rates on general property personal income, annual
corporation and initial corporation organization in 17 states (mostly
industrial) as of June 1958.
Floyd, Joe S., Jr., Effects of Taxation on Industrial Location, (Chapel Hill:
University of North Carolina Press, 1952). A classic stu d on the impact
of state and local taxes on industrial location.
B, Representative sample and hypothetical
and actual corporation studies*
Pennsylvania Economy League, Western Division, The Relative Tax Cost to
Manufacturing Industry: 1957 Revision   (Pittsburgh: Western Div.- PEL,
1957) ab p. §5.O0. Prepared for the Regional Industrial Development Corp.,
Pittsburgh. May be obtained at the PEL office, 1029 Union Trust Building,
Pittsburgh 19, Pa. Compares taxes paid by 3 hypothetical corporations in
185 municipalities in 10 states.
Campbell, Alan K, Taxes And Industrial Location In The New York Metropolitan
Region, National Tax Journal, September 1958,pp. 195-218. Compares state
and local taxes paid by 25 'actual firms in 64 hypothetical locations in the
Region. An index of tax burden for the 64 locations was compiled.
Wyoming Taxpayers Association, Tax Rates and Debt Limitations in Nine States.
Third Edition (Cheyenne: January 1950) 20 p. Prepared for the Wyoming
Natural Resources Board. Report No. 204. Can be obtained from either
organization. Compares major state tax rates in Wyoming and its neighboring
states.

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