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