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The place of the income tax in state taxation
1924A study of state taxation.
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Problems of a Model State Income Tax
The ANNALS of the American Academy of Political and Social Science, 1921IF we concede that the quest for uniformity in state income taxes is not too visionary to justify our labors, and turn to the practical work of drafting such a model law, we are confronted with various problems, some general and others involving legal technicalities or matters of administrative policy.
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Revisiting Proposals for a State Income Tax
SSRN Electronic Journal, 2011The Australian central government makes grants to the states and territories, three-quarters as general revenue subventions. The grants fund over 40 percent of the general government spending of the state, territory and local governments. Specific-purpose grants to selected states do the most damage to political responsibility.
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Coordination of Federal and State Income Taxes
Southern Economic Journal, 1949The use of the tax on income by both the states and the federal government, and especially the heavy reliance of the latter on this source of revenue, has focused attention on the need for some form of coordination in this field of taxation. Both the states and the federal government have a legal right to tax income, but there is criticism of the ...
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DISTRIBUTION OF FEDERAL AND STATE INCOME TAXES BY INCOME CLASSES*
The Journal of Finance, 1972openaire +1 more source
THE STATE INCOME TAX IN CALIFORNIA
The Bulletin of the National Tax Association, 1946openaire +1 more source
Taxation. Income Tax. Deduction of State Inheritance Tax from Federal Income Tax
Columbia Law Review, 1925openaire +1 more source