Problems of State and Local Taxation

July 20, 1925

Report Outline
The General Property Tax
Special Focus

For several years many of the states have been unable through customary methods of taxation to produce sufficient revenues adequately to support their institutions and activities. This has been true of county and municipal governments as well as the state governments, despite the fact that taxation rates have increased in the last quarter century in some instances as high as 400 per cent.

Universities and schools, hospitals and other institutions within the last two or three years have suffered from reduced appropriations and various other activities of state and local governments have been curtailed.

Changes in Taxation Laws

This situation has caused renewed interest in various proposals intended to make the production of revenues for state and local purposes more efficient and more equitable. The Digest of Laws relating to State taxation and revenue, 1922, issued by the Bureau of the Census, shows that the following outstanding changes have come about in 20 years:

ISSUE TRACKER for Related Reports
State and Local Taxes
May 04, 1966  Local Income Taxes and Revenue Needs
Feb. 13, 1963  State and Local Taxation
Dec. 10, 1958  Local Income Taxes
Aug. 16, 1941  State-Local Finance in the War Emergency
Sep. 28, 1937  State Control of Local Finance
Jul. 09, 1932  New Sources of State and Local Revenues
Sep. 16, 1930  Rising Cost of State and Local Government
Nov. 24, 1926  Increasing State and Local Taxation
Jul. 20, 1925  Problems of State and Local Taxation
State and Local Taxes
State, Local, and Intergovernmental Relations