Law and Contemporary Problems | Vol 8 | No. 3

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Duke Law > Duke Law Scholarship Repository > Journals > LCP > Vol. 8 > No. 3 (1941)

Volume 8, Number 3 (Summer 1941)
Consumption Taxes

Preliminary

Frank R. Strong

415

Articles

Characterisitcs, Developments and Present Status of Consumption Taxes

Paul Studenski

417

The Place of Consumers’ Excises in the Tax System

Dixwell L. Pierce

430

Distribution of the Consumption Tax Load

James W. Martin

445

Consumption Taxation as an Instrument of Economic Control

Albert Gailord Hart

457

The Distribution of Revenues From State-Collected Consumer Taxes

L. Edwin Smart and John N. Hart

463

Jurisdictional and Interstate Commerce Problems in the Imposition of Excess on Sales

Joseph P. McNamara

482

The Future of Use Taxes

Robert C. Brown

495

Collection and Enforcement of State Consumption Excise Taxes

Joseph W. Huston and John R. Berryman

506

Who are Taxable?—Basic Problems in Definition Under the Illinois Retailers’ Occupation Tax Act

Samuel Hermam

522

The Taxable Transaction in Consumers’ Taxes

Sherman P. Cohen

530

Meaning of Retail Sale and Storage, Use or Other Consumption

Felix S. Wahrhaftig

542

The Measure of Consumption Taxes

B. U. Ratchford

561

Commodities and Transactions Exempt From Consumption Taxes

George T. Frampton and Numa L. Smith

579

Express or Implied Exclusions From Consumption Excess—Types of Consumers

Charles F. Conlon

594

Special Problems in the Levy of Municipal Excise Taxes

Seymour Graubard

613

Federal Experience With Consumption Excises

Charles R. Kavanaugh

625

Index

652

Journal Staff

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Print ISSN: 0023-9186

E-ISSN: 1945-2322