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1 Comparative Analyses of State Tax Burdens 1 (1959)

handle is hein.tera/cansxure0001 and id is 1 raw text is: SELECTED ANNOTATED BIBLIOGRAPHY ON COMPARATIVE ANALYSES OF STATE TAX BURDENS A. Genbral or Comprehensive Type Studies. Carbert, Leslie E., The Impact of State and Local Taxes in North Carolina and the Southeastern States. Prepared for the North Carolina Comission for the Study of the Revenue Structure of the State (Raleigh: The Com- mission, 1956) 505p, The four principal methods of comparing the tax burden: representative example, hipothetical corporation, actual corpora- tion and tax collection are discussed and 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, , Corporate Tax Burdens in the Southeastern States: A Comparative Analysis. 63p. A summary 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. Pennsylvania 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 comparison 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. Oregon Legislative Interim Tax Study Committee, The Tax Structures of Washington, Oregon and California, 1958. 2nd edition, revised. (Portland: The Committee, December 1950) 95 p. Brings up-to-date an earlier study of comparative tax collections and the tax burden on hypo- thetical corporations. Describes rates of the major taxes in the three states. New York State Department of Commerce, Division of Economic Development, A Comparison of Taxation in New York State and Other States (Albany: The Dept., November 1956) 10 p. Discusses four methods of comparative tax analyses& actual corporation, per capita tax collections, services provided, and revenue administration. Johnson, Robert H., The Reliability of Comparative Tax Studies, Proceedings of the 1957 N.T.A. Annual Conference, pp 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. Floyd, Joe S., Jr., Effects of Taxation on Industrial Location, (Chapel Hill: University of North Carolina Press, 1952). A classic study on the impact of state and local taxes on industrial location.

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