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1 Frank P. Huddle, Sales Taxes [i] (1943)

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THE TAX FOUNDATION                                 '4&194s
             INCORPORATED
                                                      Vol.  II
                                                      1943






         SALES TAXES

         by


         Frank   P.  Huddle



                                                          PAGE
          SEARCH FOR NEw SOURCES OF WAR REVENUE            183
          Alternative Levies for the 1944 Revenue Act      183
            Renewed Pressure for Federal Tax on Retail Sales       183
            Types of Sales Taxes; Advantages and Disadvantages     185
            Treasury's Spending Tax; Other New Revenue Devices     186

          PEACETIME EXPERIENCE WITH SALES TAXES            188
            Proposal of Taxes on Sales After Last War      188
            Rejection of Federal Sales Tax in Depression   189
            Spread of Sales Taxes in States During 1930's          190
            Problems of State Sales Tax Administration     192

          TAXES ON SALES IN TIME OF WAR                    193
            Decreased Reliance on Sales Taxes Abroad       193
            The Sales Tax and the Problem of Inflation     194
            Rates, Exemptions, Yield of a Federal Sales Tax        196











                                                     No.ii
                                                     Sept. 20

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