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1 Retail Sales Tax 1 (1971)

handle is hein.tera/resaesx0001 and id is 1 raw text is: TAX FOUNDATION'S NUMBER 44 ~ 937 January 1971 RETAIL SALES TAXES This bibliography is arranged as follows: I. Background and Theory II. Exemptions III. Payment Patterns and Equity IV. Administration and Compliance V. Local Sales Taxes I. Background and Theory Advisory Commission on Intergovernmental Relations. State and Local Finances: Significant Features 1967 to 1970. (Information Report M-50.) Washington, D.C.: Government Printing Office, 1969, pp. 71-90. A tabulation of rates and administrative features in effect in late 1969 for both state and local sales taxes. Break, George F. The Allocation and Excess Burden Effects of Excise and Sales Taxes. In U.S. Congress, House of Representatives, Committee on Ways and Means. Ecise Tax Compendium. Washington, D.C.: Government Printing Office, 1964, pp. 65-72. ------. The Incidence of Consumption Taxes. In National Tax Association. Proceedings...1961. Harrisburg: 1962, pp. 625-633. A favorable evaluation of the view that factors entering into the produc- tion of sales-taxed goods bear the final burden of the tax. Commerce Clearing House. Sales and Use Tax Statutes. Chicago: current. Four volumes. Looseleaf. Tabulated information on all legal aspects of state and local sales taxes. Davies, David G. A Further Reappraisal of Sales Taxation, National Tax Journal Vol. XVI, No. 4, December 1963, pp. 410-415. A technical dispute with Morgan. The author concludes that the most serious drawback to greater use of sales taxes is uncertainty as to their incidence. ALL REQUEST FOR MATERIALS SHOULD BE SENT TO THE PUBLISHER TAX FOUNDATION, INCORPORATED * 50 ROCKEFELLER PLAZA * NEW YORK, N.Y. 10020

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