Pub Date : 1947-04-01DOI: 10.1086/bullnattax41787727
V. Briscoe
The state tax on intangibles at $0.50 for state purposes only came to $2,555,123.93 and on franchise to $235,000.5 The settlement recognized the company's contention that the law should look beyond the actual corporate entities to the realities of corporate structure and operations. If the subsidiaries were wholly owned, their properties leased to and operated by the Southern Pacific Company, integration was, in effect, theld to be sufficient to justify ignoring the corporate existence of the subordinate corporations.
{"title":"SOME IMPLICATIONS OF THE EARMARKING OF REVENUES","authors":"V. Briscoe","doi":"10.1086/bullnattax41787727","DOIUrl":"https://doi.org/10.1086/bullnattax41787727","url":null,"abstract":"The state tax on intangibles at $0.50 for state purposes only came to $2,555,123.93 and on franchise to $235,000.5 The settlement recognized the company's contention that the law should look beyond the actual corporate entities to the realities of corporate structure and operations. If the subsidiaries were wholly owned, their properties leased to and operated by the Southern Pacific Company, integration was, in effect, theld to be sufficient to justify ignoring the corporate existence of the subordinate corporations.","PeriodicalId":162826,"journal":{"name":"The Bulletin of the National Tax Association","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1947-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129281174","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1947-03-01DOI: 10.1086/bullnattax41787718
P. Haensel
isfactory from the purchaser's standpoint. In the opinion of this writer, a much more satisfactory proof of tax payment for the purchaser would be to have a direct voucher receipt from the taxing authority supported by cancelled check. Under the current setup two sets of tax accounts are necessary for the taxpayer, one showing tax payments to the seller, the other showing use tax payments remitted to the taxing authority directly. This duality can and should be eliminated. The day is not far distant when the purchaser will reverse the procedure and set up a sales tax liability account on his own books and thereby exercise direct contr l of all retail sales tax payments to the taxing authority. Finally, there is at least one bright spot on the tax horizon. It is reported that an organization of county supervisors in the state of California may possibly petition the California Legislature to pass legislation increasing the California sales tax rate from 2.5 per cent to 4 per cent and allotting 1 per cent of funds to those taxing cities in the hope that the sales tax laws of such cities will be repealed. Let's hope so. The late President Roosevelt lashing out at both sides in a recent labor strike during one of his famous fireside chats, said: " A PLAGUE ON BOTH YOUR HOUSES."
{"title":"A PLAN FOR IMMEDIATE TAX MEASURES","authors":"P. Haensel","doi":"10.1086/bullnattax41787718","DOIUrl":"https://doi.org/10.1086/bullnattax41787718","url":null,"abstract":"isfactory from the purchaser's standpoint. In the opinion of this writer, a much more satisfactory proof of tax payment for the purchaser would be to have a direct voucher receipt from the taxing authority supported by cancelled check. Under the current setup two sets of tax accounts are necessary for the taxpayer, one showing tax payments to the seller, the other showing use tax payments remitted to the taxing authority directly. This duality can and should be eliminated. The day is not far distant when the purchaser will reverse the procedure and set up a sales tax liability account on his own books and thereby exercise direct contr l of all retail sales tax payments to the taxing authority. Finally, there is at least one bright spot on the tax horizon. It is reported that an organization of county supervisors in the state of California may possibly petition the California Legislature to pass legislation increasing the California sales tax rate from 2.5 per cent to 4 per cent and allotting 1 per cent of funds to those taxing cities in the hope that the sales tax laws of such cities will be repealed. Let's hope so. The late President Roosevelt lashing out at both sides in a recent labor strike during one of his famous fireside chats, said: \" A PLAGUE ON BOTH YOUR HOUSES.\"","PeriodicalId":162826,"journal":{"name":"The Bulletin of the National Tax Association","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1947-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124763399","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1947-03-01DOI: 10.1086/bullnattax41787715
Hershal L. Macon
supplemental investigations and analyses of governmental administration and services. Consideration of taxes and public services, in my opinion, should be combined and evaluated as a single factor in relation to manufacturing development. An appraisal of taxes as a factor affecting the location and operation of manufacturing plants is not complete without consideration of the services provided through the expenditure of tax revenues. Taxes are not
{"title":"INFLUENCE OF GOVERNMENTAL SERVICES ON MANUFACTURING DEVELOPMENT","authors":"Hershal L. Macon","doi":"10.1086/bullnattax41787715","DOIUrl":"https://doi.org/10.1086/bullnattax41787715","url":null,"abstract":"supplemental investigations and analyses of governmental administration and services. Consideration of taxes and public services, in my opinion, should be combined and evaluated as a single factor in relation to manufacturing development. An appraisal of taxes as a factor affecting the location and operation of manufacturing plants is not complete without consideration of the services provided through the expenditure of tax revenues. Taxes are not","PeriodicalId":162826,"journal":{"name":"The Bulletin of the National Tax Association","volume":"85 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1947-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122972198","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1947-03-01DOI: 10.1086/bullnattax41787716
J. W. Martin
of governmental services on industral enterprises should be particularly useful at this time. Additional industry appears to offer one of the most promising ways of employing labor and resources both to increase production and to raise the income levels of the people. The procedures that may be used most effectively by a community or a state to stimulate industrial development are not clearly determined. Governmental services in line with modern standards are sometimes referred to as the result of industrial development and high taxpaying capacity. It may be, however, that the quality of governmental administration and the adequacy of public services are an important causal factor in luencing the location and development of industry. Good government is an achievement within the reach of each state and of each community within the state, lthough the need for wise expenditure policies m y be more obvious in areas with low taxable res urces. The possibilities of encouraging industrial growth and progress through efficient expenditures of public funds and skillful management of public affairs are great enough to warrant careful study and investigation.
{"title":"GENERAL TAX PICTURE","authors":"J. W. Martin","doi":"10.1086/bullnattax41787716","DOIUrl":"https://doi.org/10.1086/bullnattax41787716","url":null,"abstract":"of governmental services on industral enterprises should be particularly useful at this time. Additional industry appears to offer one of the most promising ways of employing labor and resources both to increase production and to raise the income levels of the people. The procedures that may be used most effectively by a community or a state to stimulate industrial development are not clearly determined. Governmental services in line with modern standards are sometimes referred to as the result of industrial development and high taxpaying capacity. It may be, however, that the quality of governmental administration and the adequacy of public services are an important causal factor in luencing the location and development of industry. Good government is an achievement within the reach of each state and of each community within the state, lthough the need for wise expenditure policies m y be more obvious in areas with low taxable res urces. The possibilities of encouraging industrial growth and progress through efficient expenditures of public funds and skillful management of public affairs are great enough to warrant careful study and investigation.","PeriodicalId":162826,"journal":{"name":"The Bulletin of the National Tax Association","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1947-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114337383","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1947-03-01DOI: 10.1086/bullnattax41787719
C. Gruneberg
14. As a long-range program the introduction of a federal sales tax in the form of a pyramided sales tax or as a retailer occupational tax, should be planned with a view to lowering (or totally abolishing) the direct income tax from the lower income brackets and to financing a broad program of social security.10 There is not much justification for the usual opposition against a sales tax or any indirect tax under the pretext that they " reduce consumption." The proceeds from any tax, as soon as it is collected, are spent by the government (on salaries, etc.) and, consequently, tend to increase the total amount of consumption in the country. On the other hand, the consideration of where the money collected by taxes goes is important. If it is for the benefit of the masses, improving social security, there can be no objection to making the masses participate in paying such
{"title":"THE INTERNATIONAL TREND OF TAX REDUCTION AND THE TAX BURDEN ON LOWER INCOME GROUPS","authors":"C. Gruneberg","doi":"10.1086/bullnattax41787719","DOIUrl":"https://doi.org/10.1086/bullnattax41787719","url":null,"abstract":"14. As a long-range program the introduction of a federal sales tax in the form of a pyramided sales tax or as a retailer occupational tax, should be planned with a view to lowering (or totally abolishing) the direct income tax from the lower income brackets and to financing a broad program of social security.10 There is not much justification for the usual opposition against a sales tax or any indirect tax under the pretext that they \" reduce consumption.\" The proceeds from any tax, as soon as it is collected, are spent by the government (on salaries, etc.) and, consequently, tend to increase the total amount of consumption in the country. On the other hand, the consideration of where the money collected by taxes goes is important. If it is for the benefit of the masses, improving social security, there can be no objection to making the masses participate in paying such","PeriodicalId":162826,"journal":{"name":"The Bulletin of the National Tax Association","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1947-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114824925","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1947-03-01DOI: 10.1086/bullnattax41787717
James R. MacCrate
ties according to an effective classification plan. The present edition employs essentially the same scheme. As it now stands, however, it is fair to say that the work compresses an almost unbelievable wealth of significant tax facts into minimum space. The material is summarized and classified to give a panoramic picture of American taxation generally. In addition it presents " close ups " of each individual state's tax structure along the line of the earlier editions prepared by the Tax Research Foundation. The book reflects tax laws and changes enacted by Congress and the various state legislatures up to the time of going to press. Tax facts and revenue data are comprehensive for the United States, and su maries of the law are given not only for the United States, each of the 48 states, and the District of Columbia but also for Canada and
根据一个有效的分类计划。目前的版本基本上采用了相同的方案。然而，就目前的情况而言，公平地说，这项工作将几乎令人难以置信的大量重要税务事实压缩到最小的空间。对这些材料进行了总结和分类，以提供美国税收的全景图。此外，它还根据税收研究基金会(tax Research Foundation)编写的早期版本，对每个州的税收结构进行了“近距离观察”。这本书反映了国会和各州立法机构制定的税法和变化，直到本文出版为止。美国的税收事实和收入数据是全面的，不仅提供了美国、48个州和哥伦比亚特区的法律概要，还提供了加拿大和哥伦比亚特区的法律概要
{"title":"THE RETAIL SALES AND USE TAX \"PLAGUE\"","authors":"James R. MacCrate","doi":"10.1086/bullnattax41787717","DOIUrl":"https://doi.org/10.1086/bullnattax41787717","url":null,"abstract":"ties according to an effective classification plan. The present edition employs essentially the same scheme. As it now stands, however, it is fair to say that the work compresses an almost unbelievable wealth of significant tax facts into minimum space. The material is summarized and classified to give a panoramic picture of American taxation generally. In addition it presents \" close ups \" of each individual state's tax structure along the line of the earlier editions prepared by the Tax Research Foundation. The book reflects tax laws and changes enacted by Congress and the various state legislatures up to the time of going to press. Tax facts and revenue data are comprehensive for the United States, and su maries of the law are given not only for the United States, each of the 48 states, and the District of Columbia but also for Canada and","PeriodicalId":162826,"journal":{"name":"The Bulletin of the National Tax Association","volume":"88 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1947-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122189109","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1947-03-01DOI: 10.1086/bullnattax41787714
Josef Berolzheimer
pected levels since public pay rolls continue their upward climb to offset the higher cost of living; and capital outlay and maintenance, deferred ' during the war, will be resumed on a necessary scale. Once more state and local budgets must be subject to a hard, realistic scrutiny to determine whether taxes are high or low, expenditure is extravagant or efficient, and borrowing is for carefully planned improvements or for the pious or impious hopes of real estate speculators.
{"title":"INFLUENCES SHAPING EXPENDITURE FOR OPERATION OF STATE AND LOCAL GOVERNMENTS: RELATION OF POPULATION TO EXPENDITURE VARIATION","authors":"Josef Berolzheimer","doi":"10.1086/bullnattax41787714","DOIUrl":"https://doi.org/10.1086/bullnattax41787714","url":null,"abstract":"pected levels since public pay rolls continue their upward climb to offset the higher cost of living; and capital outlay and maintenance, deferred ' during the war, will be resumed on a necessary scale. Once more state and local budgets must be subject to a hard, realistic scrutiny to determine whether taxes are high or low, expenditure is extravagant or efficient, and borrowing is for carefully planned improvements or for the pious or impious hopes of real estate speculators.","PeriodicalId":162826,"journal":{"name":"The Bulletin of the National Tax Association","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1947-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123368027","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1947-03-01DOI: 10.1086/bullnattax41787713
R. F. Hatfield, Allen C. Sulerud
Tax advantage to residential property occupied by the owner has become established in a number of states in their systems of property taxation. More than a decade has now passed since the homestead classification was first made a part of Minnesota's assessment law, and home owners in Minnesota have been paying property taxes under the low rate of value granted to owner-occupied property since 1935. Looking at the homestead classification from a present day viewpoint, with the knowledge and experience gained over a period of years, it is now possible to discern more clearly the results of this method of tax preference, to appraise the operation of the law, and to measure its effects.
{"title":"HOMESTEAD PREFERENCE IN THE MINNESOTA PROPERTY TAX SYSTEM","authors":"R. F. Hatfield, Allen C. Sulerud","doi":"10.1086/bullnattax41787713","DOIUrl":"https://doi.org/10.1086/bullnattax41787713","url":null,"abstract":"Tax advantage to residential property occupied by the owner has become established in a number of states in their systems of property taxation. More than a decade has now passed since the homestead classification was first made a part of Minnesota's assessment law, and home owners in Minnesota have been paying property taxes under the low rate of value granted to owner-occupied property since 1935. Looking at the homestead classification from a present day viewpoint, with the knowledge and experience gained over a period of years, it is now possible to discern more clearly the results of this method of tax preference, to appraise the operation of the law, and to measure its effects.","PeriodicalId":162826,"journal":{"name":"The Bulletin of the National Tax Association","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1947-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122573927","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1947-02-01DOI: 10.1086/bullnattax41787495
G. D. Brabson
obtain use of the government built tax-free plants at the lowest possible figure. The private agencies do not risk their capital in canals, highways and airports; it is more profitable to let the " public " take the risk and carry the fixed charges. So, the private water, highway and air carriers claim " cheap transportation," while the taxpapers, whether they like it or not, foot the bill. The question to be decided is, how far shall taxpayers be forced to shoulder the costs of private transportation which the private industries themselves will not or cannot meet?
{"title":"ECONOMIC ASPECTS OF STATE SALES AND USE TAXES","authors":"G. D. Brabson","doi":"10.1086/bullnattax41787495","DOIUrl":"https://doi.org/10.1086/bullnattax41787495","url":null,"abstract":"obtain use of the government built tax-free plants at the lowest possible figure. The private agencies do not risk their capital in canals, highways and airports; it is more profitable to let the \" public \" take the risk and carry the fixed charges. So, the private water, highway and air carriers claim \" cheap transportation,\" while the taxpapers, whether they like it or not, foot the bill. The question to be decided is, how far shall taxpayers be forced to shoulder the costs of private transportation which the private industries themselves will not or cannot meet?","PeriodicalId":162826,"journal":{"name":"The Bulletin of the National Tax Association","volume":"145 2","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1947-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120892384","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 1947-02-01DOI: 10.1086/bullnattax41787489
J. W. Martin
{"title":"NATIONAL TAX ASSOCIATION EXECUTIVE COMMITTEE MEETING","authors":"J. W. Martin","doi":"10.1086/bullnattax41787489","DOIUrl":"https://doi.org/10.1086/bullnattax41787489","url":null,"abstract":"","PeriodicalId":162826,"journal":{"name":"The Bulletin of the National Tax Association","volume":"56 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1947-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127480190","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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