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1 Selected Annotated Bibliography on Comparative Analyses of State Tax Burdens 1 (1959)

handle is hein.tera/sanotcoa0001 and id is 1 raw text is: .SELECTED ANNOTATED BIBLIOGRAPHY ON C PARATIVE ANALYSES OF STATE TAX BURDENS Prepared by Tax Foundation, Inc, Revised December 1959 A. General 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 Commiss- ion 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 example, hypothetical corporation, actual corporation and tax collectionare 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. 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. Mentions most of the earlier studies and methods. 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, Proceedings Of The 50th Annual National Tax Association Conference, 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 and Local Governmental Revenue Structures -- A National and Regional Analysis, National Tax Journal, March 1958, 67-77. Martin, James W., and Herzel, Wm. 0. 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.. Magrave, Richard A., and Daicoff, Darwin W. Who Pays the Michigan Taxes?tt Chapter 4 of Michigan Tax Study Staff Papers 1958, 131-183. lansing: The Citizen's Advisory Committee, 1958. Ktimates incidence of taxes collected by state of Michigan and its subdivisions. Methodology and incidence assumptions described, 161 - ff.

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