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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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