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1 Municipal Income Taxes 1 (1967)

handle is hein.tera/miiimet0001 and id is 1 raw text is: NUMBER 27 TAX FOUNDATION'S October 1967 MUNICIPAL INCOME TAXES These references have been selected from literature assembled in connection with a Tax Foundation study on city income taxes which is scheduled for publi- cation later this year. The material has been divided into four sections: (1) general discussions of the city income tax; (2) city experience with the income tax; (3) economic effects; and (4) problems of administration and compliance. I. General Discussions Birch, Cecil M., et al. Local Nonproperty Taxes. In Michigan Tax Study Committee. Staff Papers. Lansing: 1958. Dp. 525-538. Considers applicability of several local nonproperty taxes, including income tax, to Michigan situation. Board of Supervisors, City and County of San Francisco. San Francisco Tax Study. (Report prepared by Arthur D. Little, Inc). San Francisco: July 1967. pp. 96-110 Offset. Tables, charts. Chapter 5 discusses a city income tax, briefly examininp current use, yield, incidence, and effect on growth. Compares effects on taxpayers of income tax with those of a property tax. Report nrepared by research team under direction of Alan D. Donheiser. Buehler, Alfped G. Revenue Improvements Under Present Laws and Government Structure. In Tax Institute of America. Financing Metropolitan Government. Symposium.... Princeton: 1954. pp. 200-214. Discusses the city income tax in the framework of the total problem of metropolitan finance. Harriss, C. Lowell. ew York City Personal Income Taxation. In New York State - New York City Fiscal Relations Committee. A Report to the Governor of the State of New York and the Mayor of the City of New York. fiairman: - Benjamin J. Buttenviese New York: 1956. pp. 109-120. Theoretical analysis of several forms of the city income tax. Compares pros and cons of such problems as allowing exemptions. Proposes a number of issues requiring more study. TAX FOUNDATION, INCORPORATED - 50 ROCKEFELLER PLAZA * NEW YORK, N.Y. 10020

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