{"title":"TAXING FARMERS' INCOME","authors":"Gerhard J. Isaac","doi":"10.1086/bullnattax41787406","DOIUrl":null,"url":null,"abstract":"a gain in amount of tax and a gain in the number of returns, except Auto Salvage Miscellaneous Auto Stores which shows a loss in number of returns. In the Lumber and Materials Group all concerns show a gain in both returns and amount of tax except Other Materials & Building Supplies. In the Service Group, Other Amusements and Athletic Events shows a loss in both returns and tax. Shoe Repair Shops shows a loss in returns but a gain in amount of tax. Theaters & Tent Shows shows a loss in amount of tax while all other concerns show a gain in both returns and amount of tax. In the Contracting Group, Miscellaneous Contractors shows a gain in both returns and amount of tax. In the Public Utility and Transportation Group, Other Utilities & Transportation and Air Transportation show a loss in both returns and amount of tax. Telephone and Telegraph Companies, Electric, Gas & Water Utilities show a loss in number of returns but a gain in the amount of tax. Railroads, Trolleys & Interurbans and Motor Transportation show a loss in amount of tax but a gain in number of returns. In the Miscellaneous Group, Flowers, Bulbs, Plants, Nursery Stock, Tomb Stones & Monuments, Cotton Gins & Cotton Oil Mills show a loss in both returns and amount of tax. Oil Field Equipment and Miscellaneous Retail Stores and Commercial Firms show a loss in amount of tax but a gain in number of returns and amount of tax. All other concerns show a gain in both returns and amount of tax. Use Tax Collections show an increase for the month but a loss in number of returns.\" Oklahoma certainly is having a very intelligent and successful handling of a sales and use tax.","PeriodicalId":162826,"journal":{"name":"The Bulletin of the National Tax Association","volume":"74 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"1946-02-01","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/bullnattax41787406","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
a gain in amount of tax and a gain in the number of returns, except Auto Salvage Miscellaneous Auto Stores which shows a loss in number of returns. In the Lumber and Materials Group all concerns show a gain in both returns and amount of tax except Other Materials & Building Supplies. In the Service Group, Other Amusements and Athletic Events shows a loss in both returns and tax. Shoe Repair Shops shows a loss in returns but a gain in amount of tax. Theaters & Tent Shows shows a loss in amount of tax while all other concerns show a gain in both returns and amount of tax. In the Contracting Group, Miscellaneous Contractors shows a gain in both returns and amount of tax. In the Public Utility and Transportation Group, Other Utilities & Transportation and Air Transportation show a loss in both returns and amount of tax. Telephone and Telegraph Companies, Electric, Gas & Water Utilities show a loss in number of returns but a gain in the amount of tax. Railroads, Trolleys & Interurbans and Motor Transportation show a loss in amount of tax but a gain in number of returns. In the Miscellaneous Group, Flowers, Bulbs, Plants, Nursery Stock, Tomb Stones & Monuments, Cotton Gins & Cotton Oil Mills show a loss in both returns and amount of tax. Oil Field Equipment and Miscellaneous Retail Stores and Commercial Firms show a loss in amount of tax but a gain in number of returns and amount of tax. All other concerns show a gain in both returns and amount of tax. Use Tax Collections show an increase for the month but a loss in number of returns." Oklahoma certainly is having a very intelligent and successful handling of a sales and use tax.