Considerations respecting a federal retail sales tax .
Publisher: Division of Tax Research, Treasury Department
Published: 1943
Place of publication: Washington, D.C
Language: eng
Notes: Reproduced from type-written copy.

Bibliographical foot-notes.

Microfilm. Vol. 1-3. New York, N.Y., Columbia University Libraries, 1996. 1 microfilm reel, 35 mm.

Filmed; NEH Project (FMEST); 1996.
Table of contents: title: pt. A. History of federal sales tax proposals. Factors affecting the choice of a retail sales tax in preference to the other types of sales taxes. Factors affecting the structure of a federal retail sales tax under wartime conditions.; title: pt. B, section 1. Possible modifications of a federal retail sales tax: personal exemptions, graduated tax rates, and compulsory lending. Effects of a federal retail sales tax on the anti-inflation program.; title: pt. B, section 2. State sales taxes: summary of principal provisions and practices.; title: pt. C. Canadian federal sales tax. British purchase tax. Australian wholesale sales tax.