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1 Allocation of the Federal Tax Burden by State 1 (1961)

handle is hein.tera/allotinburs0001 and id is 1 raw text is: MAY 1961

ALLOCATION OF THE FEDMMAL TAX. BURDEN BY STATE

The burden of Federal taxes borne by the residents of various
states is not indicated by the distribution of Federal tax collections
reported in official sources. In many instances a state which is credited
with the tax collections is not the residence of the taxpayer who actually
bears the burden of the tax. For example, tobacco taxes are largely col-
lected in Kentuck-, Virginia and North Carolina, but the burden of these
taxes is related to tobacco consumption by state.
To date, there is no universally accepted formula or method for
allocating the Federal tax burden b7/ state. However, there is some con-
sensus on the need to make an allocation if certain comparisons by state--
such as, relative severity of the tax burden, relation of tax burden to
benefits received, and measurement of production--are to be made. One
type of allocation is not necessarily appropriate for all types of
comparisons.
This bibliography lists a selection of studies relating to the
methodology, theories, and assumptions involved in deriving an allocation
of the tax burden by states. There are also references which treat the
limitations of such allocations.
Further, there are references to sources of tax data and economic
series which are used in statistical computations allocating the tax burden.
Finally, a selection of general references on allocating the
Federal tax burden by state and references on certain related topics are
included.
COPIES OF ITMiVS SHOULD BE RIMUSSTED FROIM THnER PUBLISHERS
TAX FOUNDATION, INCORPORATED            30 ROCKEFELLER PLAZA. NEW YORK 20, N.Y.

TAX FOUNDATION'S

NUMBER 6

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