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Full-Text Articles in Social and Behavioral Sciences

Technical Bulletins: Update: The Amusement Tax, Dennis Huffer Dec 1984

Technical Bulletins: Update: The Amusement Tax, Dennis Huffer

MTAS Publications: Technical Bulletins

This Technical Bulletin goes over the status of Tennessee's amusement tax, including exemptions, as of December 1984.


Intertemporal Extraction Of Mineral Resources Under Variable Rate Taxes, Robert F. Conrad, Bryce Hool Nov 1984

Intertemporal Extraction Of Mineral Resources Under Variable Rate Taxes, Robert F. Conrad, Bryce Hool

Research Collection School Of Economics

Variable-rate taxes are being applied with increasing frequency in the US and other countries. However, their effects typically go beyond those that have motivated their use. The formulation of mineral tax policy should take into account the complete list of consequences.-from Authors


Technical Bulletins: Changes To Local Sales And Use Tax Legislation-Tax Rate Increase, Jim Leuty, Dennis Huffer May 1984

Technical Bulletins: Changes To Local Sales And Use Tax Legislation-Tax Rate Increase, Jim Leuty, Dennis Huffer

MTAS Publications: Technical Bulletins

This Technical Bulletin discusses a major change in the application of the Local Sales and Use Tax Law.


Technical Bulletins: Cities Authorized To Increase Sales Tax Base, Jim Leuty, Dennis Huffer May 1984

Technical Bulletins: Cities Authorized To Increase Sales Tax Base, Jim Leuty, Dennis Huffer

MTAS Publications: Technical Bulletins

This Technical Bulletin discusses Chapter 729, Public Acts of 1984, which permitted cities located in counties with a county-wide local sales tax to increase the base of the sales tax on the sale or use of any single article of personal property within the city's corporate limits. A sample ordinance for raising the limit on the sale or use of a single article of personal property is attached to this publication.


Technical Bulletins: Estimate Of 1984-85 State Shared Funds For Cities, Ken Joines Feb 1984

Technical Bulletins: Estimate Of 1984-85 State Shared Funds For Cities, Ken Joines

MTAS Publications: Technical Bulletins

A summary of what cities could expect to receive from the state shared taxes for the 1984-85 fiscal year.