Farm Economics Department
Of the many problems that confront the American people at the present time, few are entitled to and are receiving as much consideration and study as that of taxation and public finance. The proper financing of local and state government is an important and serious problem which directly affects the prosperity and happiness of all citizens. Taxation has always been a live question. Taxes represent expenditures for group purposes rather than for the private purposes of the specific individuals paying them. Therefore, the benefits and services secured through them are not as directly recognizable as are the benefits or services secured by private expenditure. Neither is it as easy for the individual to determine the merits of any given public expenditure as it is for him to decide whether a private purchase or payment will warrant his making the necessary expenditure for it.
public finance, taxation, tax calculations, agricultural taxation
South Dakota Experiment Station, South Dakota State College of Agriculture and Mechanical Arts
Crossen, E.P., "Taxation and Public Finance in South Dakota" (1928). Research Bulletins of the South Dakota Agricultural Experiment Station (1887-2011). 232.