ERIC Number: ED032615
Record Type: RIE
Publication Date: 1969
Reference Count: 0
State and Local Revenue Potential.
Quindry, Kenneth E.
This report contains the results of an extensive study into State and local tax revenue potentials for the 15 Southern Regional Education Board (SREB) States. It identifies both the degree of current use and the potential for increased use of (1) general and selective sales and gross receipts taxes, (2) death and gift taxes, (3) property taxes, (4) individual and corporation income taxes, (5) motor fuel taxes, (6) severance taxes, and (7) license and other miscellaneous taxes, on a State by State basis. Interstate comparisons of the amount of tax capacity and the degree of tax effort are accompanied by a discussion of considerations and limitations inherent in such comparisons. A bibliography of major tax studies in other States and regions is appended. (DE)
Publication Type: N/A
Education Level: N/A
Authoring Institution: Southern Regional Education Board, Atlanta, GA.
Identifiers: United States (South)