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1 State Retail Sales Tax 1 (1959)

handle is hein.tera/sretlsata0001 and id is 1 raw text is: STATE RETAIL SALES TAX AN ANNOTATED SELECT BIBLIOGRAPHY Compiled by Tax Foundation, Inc. Revised December 15, 1959 A. Discussions Cline, Denzel C. The Literature of Sales Taxation, Vanderbilt Law Review, February 1956, 360 - 371. The whole issue of the Review is devoted to a symposium on sales taxation. Due, John F. Sales Taxation, Urbana: University of Illinois Press, 1957. 396p. $5.75. General discussion of sales taxes. Ch. 14 treats state levies, including the structure, measure and incidence, yields, administrative features, and the use tax. Ch. 15 is on municipal taxes. Bibliography. SLiterature of Sales Taxation. Public Finance, vol. XII, no.h, 1957. 374 - 387. Federal Reserve Bank of Boston. A Sales Tax for Massachusetts, New England Business Review, March 1957, 1-6. In considering the feasibil- ity of a retail sales tax in Massachusetts, the experience of other states is examined. Hamilton, Howard D. A Sales Tax for Indiana? An Analysis of its Nature, Yield and Effects. Part 1 of Staff Reports To The Indiana Commission On State Tax And Financing Policy. Indianapolis: The Commission, February 1959. 281p. Part 1, 1-75 includes a bibliography. Compares characteristics, scope, yield and relative impact of the sales and Indiana's gross income tax and treats the local sales tax. Bibliogra- phy, pp. 74 - 75. Hickman, William H. Distribution Of The Burden Of California Sales And Other Excise Taxes. Sacramento: Division of Research and Statistics, State Board of Equalization, October 1958. 50p. and appendix. Estimates the incidence of the sales tax based on family income- expenditure budgets for 1950. Concludes state excise taxes are slightly regressive, but the tax system as a whole is balanced. Maloon, James H., and Oster, Clinton V. State Sales Tax Administrative Costs, National Tax Journal, September 1957, 228 - 235. Summary of their study for the Ohio Department of Taxation which looks into factors and methods of reducing administrative costs. Examines both government and private compliance costs. McGrew, James W. Effect of a Food Exemption on the Incidence of a Retail Sales Tax, National Tax Journal, December 1949, 336 - 367. Statistical study of the effect of the food exemption on the regressivity of a hypothetical retail sales tax. Concludes the burden of the tax with food exempt is substantially proportional. Oster, Clinton V. State Retail Sales Taxation. Research Monograph No. 90. Columbus: Bureau of Business Research, Ohio State University, 1957. 257p. $5. One of the best comprehensive studies on retail sales taxation. Bibliography.

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