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1 State and Local Taxation of Business: A Selected Bibliography 1 (1974)

handle is hein.tera/stloctiobu0001 and id is 1 raw text is: TAX FOUNDATION'S NUMBER 56 A I JANUARY 1974 STATE AND LOCAL TAXATION OF BUSINESS A SELECTED BIBLIOGRAPHY The references in the bibliography are arranged as follows: I. General References II. General Business Taxes III. Taxes by Type of Activity IV. Tax Impact on Industrial Location V. State Tax Studies VI. Statistical Sources I. General References Bahl, W. and Shellhammer, L. Evaluating the State Business Tax Structure: An Application of Input-Output Analysis, National Tax Journal. Vol. XXII, No. 2, June 1969, pp. 203-216. A description of 1-0 analysis which shows the relationship between business taxation and the structural interdependence of industry within a state. Buehler, A.G. Public Finance. New York: McGraw-Hill, 1940. 846 pp. The volume examines governmental fiscal problems in detail. Various chapters deal with state and local taxation of business. Groves, H. M. Financing Government. New York: Henrv Holt and Company. 1954. 618 pp. Chapter 6 gives a thorough analysis of tax shifting. Chapters 15-17 discuss state-local taxes on business. ------. Neutrality in Taxation, National Tax Journal, Vol. I, No. 1, March 1948, pp. 18-24. A discussion of equity in various business taxes, and in the personal income tax. Harriss, C. L. Innovations in Tax Policy and Other Essays. Hartford, Conn.: John C. Lincoln Institute, University of Hartford, 1972. 316 pp. Parts II and III of the volume deal with the taxation of interstate commerce, property taxation, taxation of utilities, and impact of state constitutions on state economies. ALL REQUESTS FOR MATERIALS SHOULD BE SENT TO THE PUBLISHERS TAX FOUNDATION, INCORPORATED - 50 ROCKEFELLER PLAZA * NEW YORK, N.Y. 10020