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1 State Retail Sales and Personal Income Taxes 1 (1963)

handle is hein.tera/sresites0001 and id is 1 raw text is: TAX     FOUNDATION'S                                                   NUMBER 8
JANUARY  1963
STATE RETAIL SALES AND PERSONAL INCOME TAXES
A. General References
011M, Denzel C. The Literature of Sales Taxation, Vanderbilt Law
Review, February 1956, pp.360-371. Authorities' views on major
aspects of sales taxation are presented in this symposium issue.
Commonwealth of Pennsylvania, The Tai Problem, Report of the Tax Study
Committee, Harrisburg, May 1953, p.329. Advantages and disadvantages
of different types of general sales taxes, effects of exempting
clothing and of taxing services and food. Examines the personal in-
come tax as a possible new state tax source.
Due, John F. Sales Taxation. Urbana: University of Illinois Press,
1957. 396p. General discussion of sales taxes with chapters on in-
cidence, yields, administrative features, the use tax, and on sales
taxes at the local level.
. Literature of Sales Taxation, Public Finance, vol. XII, no. 4,
1957, pp.374-387.
Heller, Walter W. and Penniman,Clara. State Income Tax Administration.
Public Administration Service, 1313 East 60th Street, Chicago 37, Illi-
nois, 1959. 280p. A comparative study tha. presents conclusions, recom-
mendations and observations on the future of income tax administration.
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 Policv. Indianapolis: The Commission,
February 1959. 281p. Compares characteristics, scope, yield and
relative impact of the sales and Indiana's gross income tax.
. The Retail Sales Tax. First Report - 1962, Indiana Commission
on State Tax and Financing Policy, Indianapolis, June 1962. 43p. A
concise account of the impact, incidence, probable effect and revenue-
producing capabilities of the sales tax including discussion of its
use and administration at the local level.
Hansen, Reed R. An Empirical Analysis of the Retail Sales Tax with Policy
Recommendations, National Tax Journal, March 1962, pp.1-13. Evaluates
whether, in the pursuit of equity as well as revenue, the rate should
be raised or the sales tax base extended.
COPIES OF ITEMS SHOULD BE REQUESTED FROM THEIR PUBLISHERS
TAX FOUNDATION, INCORPORATED - 50 ROCKEFELLER PLAZA * NEW YORK 20, N.Y.

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