Chapter XIII: Measure of the Tax

Chapters in this book

1. Frontmatter I
2. Preface V
3. Contents IX
4. Part One: Summary of Findings
5. I. The Sales Tax Movement of 1929-33 3
6. II. Reaction of Taxpayers to the Sales Tax 61
7. III. Legal Problems in State Sales Taxation 81
8. IV. Evaluation of the Sales Tax as a State Fiscal Measure 100
9. Part Two: The Sales Tax in the Several States
10. V. Representative Eastern States 111
11. VI. Representative Southern States 145
12. VII. Representative Mid-Western States 225
13. Part Three: The Reaction of Taxpayers to the Sales Tax a Statistical Study
14. IX. Reaction of Taxpayers in New York State 321
15. X. Reaction of Taxpayers in Chicago, and Rock Island and Moline, Illinois 424
16. XI. Reaction of Taxpayers in Detroit and Monroe, Michigan 500
17. Part Four: Legal Issues in State Sales Taxation
18. Chapter XII: Persons' Taxable 549
19. Chapter XIII: Measure of the Tax 626
20. Chapter XIV: Exemptions 638
21. Appendices 665
22. Appendix A: Methods Used in the Study 667
23. Appendix B: Critique of the Questionnaires 682
24. Appendix C: The Weighting Factor in the New York Study 688
25. Appendix D: Details of Fiscal Developments Since 1929 692
26. Appendix E: Samples of Questionnaires Used in Statistical Survey 795
27. Index 811