{"title":"MUNICIPAL TAXES ON SELECTED COMMODITIES AND SERVICES","authors":"Chester B. Pond","doi":"10.1086/bullnattax41787758","DOIUrl":null,"url":null,"abstract":"license taxes in the Philadelphia and Pittsburgh school districts. The taxes are collected locally for local school purposes at rates of one-tenth per cent on retailing and one-twentieth per cent on wholesaling. The Philadelphia and Pittsburgh school districts will also collect taxes on intangibles, starting January 1, 1948. The collection of the Pennsylvania State mercantile license tax was quite unsatisfactory in the past, and doubts are now being expressed concerning the feasibility of the new locally administered mercantile license taxes. On the other hand, the retail sales tax of New York City appears to be administered with a fair degree of success.","PeriodicalId":162826,"journal":{"name":"The Bulletin of the National Tax Association","volume":"19 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"1947-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"The Bulletin of the National Tax Association","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1086/bullnattax41787758","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
Abstract
license taxes in the Philadelphia and Pittsburgh school districts. The taxes are collected locally for local school purposes at rates of one-tenth per cent on retailing and one-twentieth per cent on wholesaling. The Philadelphia and Pittsburgh school districts will also collect taxes on intangibles, starting January 1, 1948. The collection of the Pennsylvania State mercantile license tax was quite unsatisfactory in the past, and doubts are now being expressed concerning the feasibility of the new locally administered mercantile license taxes. On the other hand, the retail sales tax of New York City appears to be administered with a fair degree of success.
京公网安备 11010802042870号
京ICP备2023020795号-1
分享
求助内容：
应助结果提醒方式：
扫码关注我们
