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1 State Personal Income Taxes 1 (1971)

handle is hein.tera/stpremees0001 and id is 1 raw text is: NUMBER 46
TAX FOUNDATION'S
October 1971
STATE PERSONAL INCOMF TAXES
This bibliography supersedes P.esearch Bibliography Number 8, published
by the Tax Foundation in January 1963.
The references are arranged as follows:
I. Background and Theory
II. Intergovernmental Aspects
A. Interstate Coordination
B. Federal-State Base Conformity
C. Federal-State and State-Local Coordination
III. State Tax Studies (by State)
IV. Statistical Sources and Commercial Services
I. Background and Theory
Advisory Commission on Intergovernmental Relations. Sources of Increased
State Tax Collections: Economic Growth vs. Political Choice (Report M-41).
Washington, D. C.: Government Printing Office, 1968. l9pp. tables.
One of the findings is that tax structures of income-tax states had
higher growth elasticities than others over the 1950-1967 period. Includes a
summary of empirical findings on comparative tax elasticities with respect
to economic growth.
------. State-Local Finances and Suggested Legislation: 1971 Edition.
Washington, D. C.: Government Printing Office, 1970. 329pp. tables.
A plethora of tabulated information on income and other state and local
taxes.
Allen. H. Kenneth and Fryman, Richard F. Comparison of Revenue and Expenditures
in Income and Non-Income Tax States in 1962, National Tax Journal. Vol. XVII,
No. 4, December 1964, pp. 357-364. tables.
Finds that income-tax states have higher tax and spending levels than
others.
Arkansas Legislative Council. Withholding of State Income Taxes. Little Rock:
1962. l9pp.
Discusses the major factors involved in establishing a withholding
system and traces the development of income tax withholding of the Federal
government and the states.
ALL REQUESTS FOR MATERIALS SHOULD BE SENT TO THE PUBLISHERS
TAX FOUNDATION, INCORPORATED * 50 ROCKEFELLER PLAZA * NEW YORK, N.Y. 10020

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