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1 State Personal Income Taxes 1 (1971)

handle is hein.tera/stpremees0001 and id is 1 raw text is: NUMBER 46 TAX FOUNDATION'S October 1971 STATE PERSONAL INCOMF TAXES This bibliography supersedes P.esearch Bibliography Number 8, published by the Tax Foundation in January 1963. The references are arranged as follows: I. Background and Theory II. Intergovernmental Aspects A. Interstate Coordination B. Federal-State Base Conformity C. Federal-State and State-Local Coordination III. State Tax Studies (by State) IV. Statistical Sources and Commercial Services I. Background and Theory Advisory Commission on Intergovernmental Relations. Sources of Increased State Tax Collections: Economic Growth vs. Political Choice (Report M-41). Washington, D. C.: Government Printing Office, 1968. l9pp. tables. One of the findings is that tax structures of income-tax states had higher growth elasticities than others over the 1950-1967 period. Includes a summary of empirical findings on comparative tax elasticities with respect to economic growth. ------. State-Local Finances and Suggested Legislation: 1971 Edition. Washington, D. C.: Government Printing Office, 1970. 329pp. tables. A plethora of tabulated information on income and other state and local taxes. Allen. H. Kenneth and Fryman, Richard F. Comparison of Revenue and Expenditures in Income and Non-Income Tax States in 1962, National Tax Journal. Vol. XVII, No. 4, December 1964, pp. 357-364. tables. Finds that income-tax states have higher tax and spending levels than others. Arkansas Legislative Council. Withholding of State Income Taxes. Little Rock: 1962. l9pp. Discusses the major factors involved in establishing a withholding system and traces the development of income tax withholding of the Federal government and the states. ALL REQUESTS FOR MATERIALS SHOULD BE SENT TO THE PUBLISHERS TAX FOUNDATION, INCORPORATED * 50 ROCKEFELLER PLAZA * NEW YORK, N.Y. 10020