New Sources of State and Local Revenues

Archive Report

Conflicts Between Federal and State Tax Systems

The taxation situation in many states and municipalities reached a critical stage early in 1932. In Wisconsin an emergency increase in the state income tax was adopted by the state legislature. In Ohio an additional tax was levied on gasoline to meet emergency needs. The Indiana legislature met in special session July 7 to deal with the financial difficulties of the state, and nearly all of the legislatures that have been in session this year have sought to devise new means of raising revenues and methods of bolstering up existing tax levying and collecting systems.

While the needs of the emergency are causing first concern, there appears also to be under way a general movement to revise existing tax ...

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