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University of New Mexico

Economics ETDs

1937

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A Survey Of The Sales Tax In The United States, Delight Keller Dixon Jun 1937

A Survey Of The Sales Tax In The United States, Delight Keller Dixon

Economics ETDs

It is the purpose of this study (1) to indicate the development of the sales tax in the United States; (2) to show the reasons for its development; (3) to classify the different types of the sales tax; and (4) to present the methods of administration of the tax, as of January, 1937.