The Sales Tax in the American States / / Carl Shoup.

• Superior document: Title is part of eBook package: De Gruyter Columbia University Press eBook-Package Archive 1898-1999
• VerfasserIn: Shoup, Carl,
• TeilnehmendeR: Blough, J. Roy.; Breithut, Richard.; Cox, Reavis.; Ecker-R., L. László.; Haig, Robert Murray.; Haimoff, Louis.; Hession, Charles.; Jackson, Kathleen.; Kilpatrick, Wylie.; Manning, Raymond E.; Radigan, James P.; Shere, Louis.; Spengler, Edwin H.
• Place / Publishing House: New York, NY : : Columbia University Press, , [1934]; ©1934
• Year of Publication: 1934
• Language: English
• Physical Description: 1 online resource (838 p.)

Studies how the financial distress of the depression caused many states to implement a sales tax. Also looks at how the new taxes worked and what were the new burdens, as well as the reactions of the consumers.

Table of Contents

Frontmatter -- Preface -- Contents -- Part One: Summary of Findings -- I. The Sales Tax Movement of 1929-33 -- II. Reaction of Taxpayers to the Sales Tax -- III. Legal Problems in State Sales Taxation -- IV. Evaluation of the Sales Tax as a State Fiscal Measure -- Part Two: The Sales Tax in the Several States -- V. Representative Eastern States -- VI. Representative Southern States -- VII. Representative Mid-Western States -- Part Three: The Reaction of Taxpayers to the Sales Tax a Statistical Study -- IX. Reaction of Taxpayers in New York State -- X. Reaction of Taxpayers in Chicago, and Rock Island and Moline, Illinois -- XI. Reaction of Taxpayers in Detroit and Monroe, Michigan -- Part Four: Legal Issues in State Sales Taxation -- Chapter XII: Persons' Taxable -- Chapter XIII: Measure of the Tax -- Chapter XIV: Exemptions -- Appendices -- Appendix A: Methods Used in the Study -- Appendix B: Critique of the Questionnaires -- Appendix C: The Weighting Factor in the New York Study -- Appendix D: Details of Fiscal Developments Since 1929 -- Appendix E: Samples of Questionnaires Used in Statistical Survey -- Index