The Revenue System of Kentucky: A Study in State Finance

Anna Youngman

The Quarterly Journal of Economics, 1917, vol. 32, issue 1, 142-205

Abstract: I. The general property tax under the existing system, 142. — Franchise taxes, 146.—Taxes on banks and domestic life insurance companies, 147. — Tax on distilled spirits, 148. — Other taxes, 149. — Detailed examination of franchise and bank taxes, 151. — Methods of allocating franchise values of interstate corporations, 157. — County finances (Jefferson County), 159. — School district finances, 165. — City finances (Louisville), 168. — II. Recommendations of tax commissions of 1908–09, 1912–14, and 1916, 175. — Tax laws of 1917, 178. — Estimated yield of new taxes, 182. — Effect of changes upon municipal revenues, 184. — A general corporation tax proposed, 187. — Estimated revenue from this source, 190. — Effect upon municipalities of proposed changes, 195. — III. Conclusion, 201.

Date: 1917
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