B. P. Adarkar - The Principles And Problems Of Federal .
Selected B i b l i o g r a p h y Qn: ( l ) S t a t e and Local F i s c a l S t r u c t u r e s ,and ( 2 ) F i s c a l R e l a t i o n s Between F e d e r a l , S t a t e , and Local Governments(A l a r g e number of t h e sources l i s t e d below are i n t h e process o fbeing a b s t r a c t e d by Mr, Raymond E, Manning, o f t h e L i b r a r y o f Congress, Thesea b s t r a c t s are expected to be a v a i l a b l e s h o r t l y , )General I n t r o d u c t o r y L i t e r a t u r e and ReferenceM a t e r i a l s (non-governmental)B. P. Adarkar - The P r i n c i p l e s and Problems o f Federal Finance (1933)A, G. Buehler - P u b l i c Finance (1936)Columbia U n i v e r s i t y Symposium - Lectures on T a x a t i o n (1932)Fagan and Macy - P u b l i c Finance, Selected Readings (1934)H# M, Groves - Financing Government (1939)J , P, Jensen - Government Finance (1937)H. L. Lutz - P u b l i c Finance (1936)M i l l s and S t a r r - Readings i n P u b l i c Finance and T a x a t i o n (1932)N a t i o n a l I n d u s t r i a l Conference Board - Cost o f Government i n t h e U n i t e d States( s e v e r a l volumes)N a t i o n a l M u n i c i p a l ReviewN a t i o n a l Tax A s s o c i a t i o n - Proceedings and B u l l e t i n sNew York U n i v e r s i t y Symposium - Current Problems i n P u b l i c Finance (1933)E. R, A. Seligman - Essays i n Taxation (1931)G, F, S h i r r a s - Science o f P u b l i c Finance (1936)W, J . Shultz - American P u b l i c Finance (1938)P, Studenski - Taxation and P u b l i c P o l i c y (1936)Taxes, ( f o r m e r l y The Tax Magazine)Tax P o l i c y League Symposium - Tax R e l a t i o n s Among Governmental U n i t s (1937)Tax Research Foundation - Tax Systems o f the World l s t - 8 t h eds.Twentieth Century Fund - Facing the Tax Problem (1937) andStudies i n Current Tax Problems (1937)Digitized for FRASERhttp://fraser.stlouisfed.org/Federal Reserve Bank of St. Louis
- 2 -S t a t e and Local F i s c a l S t r u c t u r e s and R e l a t i o n sR. G. Blakey - S t a t e Income Tax (1932)R e p r i n t e d from Taxation i n Minnesota, A n a l y s i s o f the s t a t e income t a xand i t s place i n the revenue system o f t h e s t a t e s . P a r t l y overlapping theN a t i o n a l I n d u s t r i a l Conference Board volume, but does not g i v e as d e t a i l e df a c t u a l m a t e r i a l on the i n d i v i d u a l s t a t e income taxes.R. C. Brown - " M u l t i p l e T a x a t i o n by t h e S t a t e s , " Harvard Law Review, v o l * 48,1935. C, H. Chatters - M u n i c i p a l Debt D e f a u l t s (1933) P u b l i c Admin. Service No. 33Report t o the Executive Committee of t h e M u n i c i p a l Finance O f f i c e r sA s s o c i a t i o n of t h e U n i t e d States and Canada.Discussion of t h e aspects o f m u n i c i p a l debt d e f a u l t s i n t h e l i g h t of thedepression. C o n t r a s t i n g m u n i c i p a l debts and t h e i r arrangement w i t h the debtsof c o r p o r a t i o n s .Suggestion o f means f o r r e o r g a n i z i n g m u n i c i p a l c r e d i t and p u t t i n g i t on a sound basis and f o r s o l v i n g t h e problem of debt adjustment,H, R. Enslow - " S t a t e Grants t o L o c a l U n i t s " , M u n i c i p a l Yearbook, 1937,F i n a n c i a l R e l a t i o n s h i p s between State Governments and M u n i c i p a l i t i e s - Reportby a Committee o f the American M u n i c i p a l A s s o c i a t i o nJ , Fogarty - State A i d i n Several Forms of P u b l i c R e l i e f (1932)Study o f t h e increase o f s t a t e i n t e r e s t i n f u n c t i o n s which were f o r m e r l yo f p u r e l y l o c a l concern. Discussion of t h e v a r i o u s forms which t h i s s t a t e a i dhas taken and t h e d i v e r s i t y as between d i f f e r e n t s t a t e s . D i s c u s s i o n by f u n c t i o n saided ( p u b l i c schools, highways, i n s t i t u t i o n a l r e l i e f , dependent c h i l d r e n , e t c . ) .Both t h e f i s c a l and the a d m i n i s t r a t i v e side o f t h i s t r e n d i n s t a t e - l o c a lr e l a t i o n s i s discussed and t h e i r probable e f f e c t i s evaluated.A. M. H i l l h o u s e - M u n i c i p a l Bonds, a Century o f Experience (1936)H i s t o r i c a l review o f the m u n i c i p a l debt i n the U. S . , w i t h emphasis ont h e main trends and f a c t s which come up. A n a l y s i s o f t h e mistakes and e r r o r swhich l e d t o d e f a u l t , and suggestions f o r improvement i n debt a d m i n i s t r a t i o n t oavoid t h e mistakes of t h e past. M a i n l y a c a r e f u l a n a l y s i s of debt d e f a u l t s andt h e i r remedies, A n a l y s i s o f t h e causes o f debt d e f a u l t s , Useful book f o r viewi n g the problem o f m u n i c i p a l debt d e f a u l t s o f t h e t h i r t i e s a g a i n s t t h eh i s t o r i c a l background, which might suggest some s o l u t i o n and p o i n t toward themain problems which have t o be considered.Digitized for FRASERhttp://fraser.stlouisfed.org/Federal Reserve Bank of St. Louis
- 3 A. M. H i l l h o u s e - New Sources o f Municipal Revenue (1935)D e s c r i p t i o n o f the v a r i o u s sources of m u n i c i p a l revenue:State-collected;l o c a l l y - s h a r e d t a x e s , g r a n t s - i n - a i d , l o c a l l y - c o l l e c t e d taxes. Under eachheading the s i t u a t i o n o f the s p e c i f i c t a x i n the several s t a t e s i s described*t o g e t h e r w i t h t h e proposed changes. Only b r i e f summaries and comments.H i l l h o u s e and Welch - Tax L i m i t s Appraised, P u b l i c A d m i n i s t r a t i o n s e r v i c eNo. 55 (1937)Discussion o f -the proposal f o r p r o p e r t y t a x l i m i t a t i o n -which came upd u r i n g the depression i n order to l i g h t e n the burden o f t h i s t a x and p r o t e c tt h i s source of revenue f o r the l o c a l i t i e s .C o n s i d e r a t i o n of t h i s suggestioni n the l i g h t o f the debt s i t u a t i o n and t h e expenditure trends o f t h em u n i c i p a l i t i e s . Review and d i s c u s s i o n o f t h e arguments pro t a x l i m i t a t i o nw i t h i l l u s t r a t i o n s from a c t u a l experience i n v a r i o u s s t a t e s . Discussion ofa l t e r n a t i v e proposals.R. G. Hutchinson - S t a t e - A d m i n i s t e r e d , Locally-Shared Taxes (1931)Deals w i t h one i m p o r t a n t aspect of the f e d e r a l - s t a t e - l o c a l t a x r e l a t i o n s —the problem of s t a t e - a d m i n i s t e r e d , l o c a l l y - s h e r e d taxes. Shows the t r e n d towardc e n t r a l i z a t i o n o f f u n c t i o n s and t a x a d m i n i s t r a t i o n .Discussion o f the s e v e r a lkinds o f shared t a x e s , i n d i c a t i n g t h e importance of the problem.M. S. Kendrick - T a x a t i o n Issues, w i t h s p e c i a l reference t o s t a t e and l o c a lproblems (1933)""Shows the r i s i n g trends i n t a x a t i o n and expenditures up t o t h e e a r l yt h i r t i e s (1931) and i n d i c a t e s b r i e f l y the problems r e g a r d i n g t h e t a x r e l a t i o n sof s t a t e and l o c a l government and the c h a r a c t e r i s t i c s o f a sound t a x system.Good as a g e n e r a l i n t r o d u c t i o n g i v i n g an idea of t h e magnitude o f t h e changesand t h e most i m p o r t a n t problems i n s t a t e and l o c a l r e l a t i o n s .W. K i l p a t r i c k - S t a t e Supervision o f Local Budgeting (1939)Very u s e f u l and u p - t o - d a t e d i s c u s s i o n o f t h e various problems o f s t a t es u p e r v i s i o n o f l o c a l finance a d m i n i s t r a t i o n , w i t h s p e c i a l emphasis on budgetcontrol.Gives valuable i n f o r m a t i o n about t h i s i m p o r t a n t aspect o f s t a t e andlocal fiscal relationships.Leet and Paige, eds. - P r o p e r t y Tax L i m i t a t i o n Laws, 1936 rev. ed. P u b l i cA d m i n i s t r a t i o n S e r v i c e , Chicago No. 36C o l l e c t i o n o f s h o r t a r t i c l e s from v a r i o u s authors on t h e problem o fp r o p e r t y t a x l i m i t a t i o n laws and d i s c u s s i o n o f the experience w i t h theselaws i n v a r i o u s s t a t e s ,Digitized for FRASERhttp://fraser.stlouisfed.org/Federal Reserve Bank of St. Louis
4 -H. L. Lutz - " S t a t e S u p e r v i s i o n of Local Finance," J o u r n a l o f P o l i t i c a lEconomy, June 1935L. P. M a n s f i e l d - " S t a t e C o n t r o l o f M u n i c i p a l F i n a n c e , " N a t i o n a l M u n i c i p a lReview, June 1935N a t i o n a l I n d u s t r i a l Conference Board - S t a t e and Local T a x a t i o n of Property(1930)Discussion o f the problems connected w i t h t h e t a x a t i o n o f p r o p e r t y .Reference a l s o t o the problems o f c e n t r a l i z e d a d m i n i s t r a t i o n and s u p e r v i s i o n .Because of date o f p u b l i c a t i o n no p a r t i c u l a r reference t o t h e problems regardi n g the p r o p e r t y t a x which the depression brought up.N a t i o n a l I n d u s t r i a l Conference Board - S t a t e Income Taxes 2 v o l s ,(1930)V o l . I . Short d e s c r i p t i o n o f t h e o r i g i n and s e t - u p o f the income taxesi n t h e several s t a t e s as o f 1930,V o l . I I . Discussion o f t h e various aspects of s t a t e income t a x e s .Littled i r e c t reference t o the problems o f i n t e r s t a t e and f e d e r a l - s t a t e r e l a t i o n s .Mention o f t h e problems o f c o n f l i c t i n g j u r i s d i c t i o n .U s e f u l book f o r generali n f o r m a t i o n about t h e income taxes i n t h e various s t a t e s . Compilation of goodsurvey t a b l e s .N a t i o n a l Municipal Review, November 1935 - Real Estate Tax L i m i t a t i o n s and I t sE f f e c t s (Several a r t i c l e s )'N a t i o n a l Tax A s s o c i a t i o n - Second Report on a Plan o f a Model System o f S t a t eand Local T a x a t i o n (1933)Proposal of aa corporation tax,s t a t e s i n order t odouble t a x a t i o n ofsystem o f t a x a t i o n , i n c l u d i n g a p r o p e r t y t a x , an income t a x ,and some minor taxes which should be i n t r o d u c e d by a l l t h esolve the problems a r i s i n g out of t h e c o n f l i c t i n g claims andt h e s t a t e s and the i n e q u i t i e s of t h e present system,F, A. N e f f - M u n i c i p a l Finance, w i t h emphasis on trends since 1900. (1939)Discussion o f m u n i c i p a l expenditures, revenues and indebtedness w i t hemphasis on the trends and problems i n these f i e l d s as shown by t h e developmentsi n the t w e n t i e t h century. Much use o f s t a t i s t i c a l m a t e r i a l s t o show v a r i o u st r e n d s . Discussion of t h e economic problems o f the t h i r t i e s and o f t h e devicest o a l l e v i a t e the burden of t h e communities. Good ana modern p r e s e n t a t i o n o f thef i e l d of m u n i c i p a l f i n a n c e , l i n k i n g up t h e problems w i t h those o f the othergovernmental u n i t s ( s t a t e s and f e d e r a l government) and t h e i r r e l a t i o n s h i p s w i t heach o t h e r .Digitized for FRASERhttp://fraser.stlouisfed.org/Federal Reserve Bank of St. Louis
B. Putney - Sharing o f Tax Revenues, E d i t o r i a l Research Reports, 1940 Vol#No. 5IiSketch o f t h e t a x - s h a r i n g d e v i c e , w i t h some f a c t u a l m a t e r i a l andcomparison w i t h the g r a n t s - i n - a i d device.B. Putney - S t a t e C o n t r o l o f Local Finance, E d i t o r i a l Research Reports, 1937.V o l . I I . , No. 12.Review o f the suggestions f o r c l o s e r s u p e r v i s i o n o f l o c a l finances by t h es t a t e government. Reference t o debt c o n t r o l and debt l i m i t s , t a x l i m i t s ,a d m i n i s t r a t i v e c o n t r o l through c o n t r o l o f accounts, a u d i t s , r e p o r t s , budgetcontrol, etc.Sanders Shanks, J r . - "The Extent of M u n i c i p a l D e f a u l t s , " N a t i o n a l M u n i c i p a lReview, 1935, v o l . 24.L. A, Shattuck, J r . - M u n i c i p a l Indebtedness - A Study of t h e D e b t - t o - P r o p e r t yR a t i o (1940)Discussion of t h e problems o f m u n i c i p a l indebtedness and t h e devices whichl i m i t t h e s i z e o f t h e debt. A p p r a i s a l of t h e methods o f debt l i m i t a t i o n byr e s t r i c t i o n of t h e debt t o a s p e c i f i e d percentage o f the assessed v a l u a t i o n o ft a x a b l e p r o p e r t y . Contains an h i s t o r i c a l p a r t d e s c r i b i n g t h e development o ft h i s method. Much i l l u s t r a t i v e m a t e r i a l and p a r t l y r a t h e r t e c h n i c a l .H. D. Simpson - The E f f e c t s o f a Property Tax O f f s e t under an Income Tax (1932)Studies i n P u b l i c Finance, Research Monograph No. 3, ChicagoA n a l y s i s o f t h e economic e f f e c t s o f a p r o p e r t y t a x o f f s e t clause i n t h es t a t u t e s i n t r o d u c i n g an income t a x . Very c a r e f u l treatment o f t h e v a r i o u saspects o f t h i s problem. I l l u s t r a t i o n from a c t u a l o f f s e t p r o v i s i o n s i n somes t a t e s . Quite u s e f u l as an i l l u s t r a t i o n of one o f the problems r e s u l t i n g fromattempts t o coordinate the v a r i o u s taxes.W. 0, S n i t e r - S t a t e L i m i t s on Local P r o p e r t y Taxes, M u n i c i p a l Yearbook, 1936(pp. 328-339)Tax P o l i c y League - The Place of State Income Taxation i n t h e Revenue Systemo f t h e States (1935)B r i e f summary o u t l i n e of the proposed f e a t u r e s o f a s t a t e income t a x .Reference t o t h e Model System of S t a t e and L o c a l Taxation. Very s h o r t andr a t h e r simple d i s c u s s i o n .Digitized for FRASERhttp://fraser.stlouisfed.org/Federal Reserve Bank of St. Louis
The Support of Local Government A c t i v i t i e s , 1959. Committee oh Local GovernmentA c t i v i t i e s and Revenues, M u n i c i p a l Finance O f f i c e r s A s s o c i a t i o n .Discussion o f the predicament i n which the l o c a l governments f i n d themselves because of the growth o f necessary expenditures and t h e inadequacy andc u r t a i l m e n t o f revenue, p a r t l y due t o the overlapping of t a x i n g u n i t s ,Suggest i o n how revenues and expenditures could be adjusted t o each o t h e r , p a r t l y byr e o r g a n i z a t i o n on t h e l o c a l l e v e l , and p a r t l y by change i n t h e s t a t e - l o c a land f e d e r a l - l o c a l r e l a t i o n s h i p s .Edna T r u l l - Borrowing f o r Highways (1937)Discussion of the debt s i t u a t i o n o f the s t a t e s regarding t h e f i n a n c i n g o fhighways. D e s c r i p t i o n o f the v a r i o u s types of o b l i g a t i o n s and t h e s p e c i f i crevenues d e r i v e d from t h e use o f highways and t h e i r a l l o c a t i o n . Muchs t a t i s t i c a l m a t e r i a l on t h e s u b j e c t ,Edna T r u l l - Resources and Debts of the F o r t y - E i g h t States (1937)Good c o m p i l a t i o n showing the trends i n the s t a t e debts and t h e debts i t u a t i o n up t o 1937 on the one hand, and the p o p u l a t i o n , occupationald i s t r i b u t i o n and resources o f the s t a t e s on the o t h e r . C o n s t r u c t i o n of i n d i c e so f debt-paying a b i l i t y .L, D. Upson 7 "Local Government Finance i n the Depression," N a t i o n a l M u n i c i p a lReview, v o l , XXIV, 1935,M. Walker - M u n i c i p a l Expenditures (1930)Discussion o f m u n i c i p a l a d m i n i s t r a t i o n i n t h e l i g h t o f t h e h i s t o r i c a ldevelopment. Approach t o t h e d i s t r i b u t i o n of revenue among t h e v a r i o u s m u n i c i p a l f u n c t i o n s from t h e p o i n t of view of economic t h e o r y , and development o f anindex t o r a t e a sample of communities according t o t h e e f f i c i e n c y o f t h e i rs e r v i c e s . Use o f i n d i c e s f o r t h e various f u n c t i o n s , f o r f i r e , h e a l t h , andp o l i c e p r o t e c t i o n , school systems, p u b l i c works, e t c . , and d i s c u s s i o n o ff a c t o r s a f f e c t i n g the r a t i o n ,e . g . s i z e o f t h e c i t y , per c a p i t a w e a l t h , e t c .Good survey emphasizing t h e wj.de d i f f e r e n c e s i n t h e standard o f performanceof the f u n c t i o n s already exercised by t h e m u n i c i p a l governments. However, noi m p o r t a n t d i s c u s s i o n o f t h e comparative e f f i c i e n c y o f various l e v e l s o fgovernment.Digitized for FRASERhttp://fraser.stlouisfed.org/Federal Reserve Bank of St. Louis
- 7 -State and Local A d m i n i s t r a t i v e ProblemsW. Anderson* - The U n i t s of Government-in t h e United States (1936)P u b l i c A d m i n i s t r a t i o n S e r v i c e , p u b l . No* 42Gives very u s e f u l i n f o r m a t i o n about the o r g a n i z a t i o n and number o fgovernmentalunite i n t h e U n i t e d States,. Suggestion f o r a change i n t h e s i z eo f the u n i t s according t o the v a r i o u s f u n c t i o n s performed. Good p i c t u r e o ft h e present s i t u a t i o n as i t has developed, w i t h suggestions f o r change,W. S. Carpenter - Problems i n Service Levels (1940)Good d i s c u s s i o n o f the problems o f l o c a l government and the a p p r o p r i a t es e r v i c e area f o r v a r i o u s s e r v i c e s . The a c t u a l s i t u a t i o n i s presented and waysf o r a possible s o l u t i o n are suggested. "Upon the establishment o f a balanceamong t h e f a c t o r s o f self-government, e f f e c t i v e s e r v i c e areas, and t a x - p a y i n gc a p a c i t y depends the success of local government i n t h i s c o u n t r y . "(Preface,p. v . ) Emphasis upon t h e f i s c a l inadequacy of some remedies, Discussion of t h eproblem o f c o n s o l i d a t i o n , and annexation, d e o r g o n i z a t i o n , and i n t e r j u r i s d i c t i o n a l agreements.F. G. Crawford - State Government (1931)Discussion o f the s t a t e government and i t s r e l a t i o n t o m u n i c i p a l andcounty government and a d m i n i s t r a t i o n .Chapters on t a x a t i o n , on t h e budget,and t h e f i n a n c i n g and c o n t r o l o f various f u n c t i o n s ( e d u c a t i o n , highways, e t c , )E q u a l i z a t i o n Agencies - S i x t h Progress Report of t h e Committee on Assessment,O r g a n i z a t i o n and Personnel, 1940. N a t i o n a l A s s o c i a t i o n o f assessingO f f i c e r s , Chicago.Discussion of the purposes and methods o f e q u a l i z a t i o n , both on the countyl e v e l and on the s t a t e l e v e l . Discussion of the f u n c t i o n s and powers o fe q u a l i z a t i o n agencies i n the v a r i o u s s t a t e s and recommendations f o r theimprovement of the e q u a l i z a t i o n machinery.J . A. F a i r l i e and C. M. Kneier - County Government and A d m i n i s t r a t i o n (1930)Comprehensive d e s c r i p t i o n o f the o r g a n i z a t i o n and f u n c t i o n s o f thecounties and t h e i r r e l a t i o n t o the s t a t e . U s e f u l as a reference f o ri n f o r m a t i o n on v a r i o u s aspects o f county a d m i n i s t r a t i o n and f i n a n c e and i t sc o n t r o l over l o c a l i t i e s .M. Graves - " A d m i n i s t r a t i o n of State Taxes as Viewed by an A d m i n i s t r a t o r , "Annals of t h e Academy o f P o l i t i c a l and S o c i a l Science, January 1936*Digitized for FRASERhttp://fraser.stlouisfed.org/Federal Reserve Bank of St. Louis
8W. B# Graves - American State Government (1936)Discussion o f s t a t e government. I n Part V. c o n s i d e r a t i o n o f t h e s t a t ef i n a n c i a l problems, and i n P a r t V I I . d i s c u s s i o n o f intergovernmental r e l a t i o n s ,t h e l o c a l u n
A, G. Buehler - Public Finance (1936) Columbia University Symposium - Lectures on Taxation (1932) Fagan and Macy - Public Finance, Selected Readings (1934) H# M, Groves - Financing Government (1939) J, P, Jensen - Government Finance (1937) H. L. Lutz - Public Finance (1936) Mills and Starr - Readin
May 02, 2018 · D. Program Evaluation ͟The organization has provided a description of the framework for how each program will be evaluated. The framework should include all the elements below: ͟The evaluation methods are cost-effective for the organization ͟Quantitative and qualitative data is being collected (at Basics tier, data collection must have begun)
Silat is a combative art of self-defense and survival rooted from Matay archipelago. It was traced at thé early of Langkasuka Kingdom (2nd century CE) till thé reign of Melaka (Malaysia) Sultanate era (13th century). Silat has now evolved to become part of social culture and tradition with thé appearance of a fine physical and spiritual .
On an exceptional basis, Member States may request UNESCO to provide thé candidates with access to thé platform so they can complète thé form by themselves. Thèse requests must be addressed to esd rize unesco. or by 15 A ril 2021 UNESCO will provide thé nomineewith accessto thé platform via their émail address.
̶The leading indicator of employee engagement is based on the quality of the relationship between employee and supervisor Empower your managers! ̶Help them understand the impact on the organization ̶Share important changes, plan options, tasks, and deadlines ̶Provide key messages and talking points ̶Prepare them to answer employee questions
Dr. Sunita Bharatwal** Dr. Pawan Garga*** Abstract Customer satisfaction is derived from thè functionalities and values, a product or Service can provide. The current study aims to segregate thè dimensions of ordine Service quality and gather insights on its impact on web shopping. The trends of purchases have
Chính Văn.- Còn đức Thế tôn thì tuệ giác cực kỳ trong sạch 8: hiện hành bất nhị 9, đạt đến vô tướng 10, đứng vào chỗ đứng của các đức Thế tôn 11, thể hiện tính bình đẳng của các Ngài, đến chỗ không còn chướng ngại 12, giáo pháp không thể khuynh đảo, tâm thức không bị cản trở, cái được
Le genou de Lucy. Odile Jacob. 1999. Coppens Y. Pré-textes. L’homme préhistorique en morceaux. Eds Odile Jacob. 2011. Costentin J., Delaveau P. Café, thé, chocolat, les bons effets sur le cerveau et pour le corps. Editions Odile Jacob. 2010. Crawford M., Marsh D. The driving force : food in human evolution and the future.
Le genou de Lucy. Odile Jacob. 1999. Coppens Y. Pré-textes. L’homme préhistorique en morceaux. Eds Odile Jacob. 2011. Costentin J., Delaveau P. Café, thé, chocolat, les bons effets sur le cerveau et pour le corps. Editions Odile Jacob. 2010. 3 Crawford M., Marsh D. The driving force : food in human evolution and the future.
