Document Type

Thesis - Open Access

Award Date

1935

Degree Name

Master of Science (MS)

Department

Economics

Abstract

One of the few beneficial effects of the recent business depression has been the focusing of an increased amount of attention on taxes and tax systems. Research agencies, tax commissions and citizens tax organizations have given the matter thorough study. As a result of increased knowledge of the widespread havoc caused by excessive taxation of general property, many states which formerly obtained most of their revenue from general property taxes, have resorted to supplementary forms of taxation, such as income taxes, sales taxes, corporation taxes, and others. It is beyond the scope of this paper to consider these sources of revenue in detail; they being mentioned only to point out that reform in taxation has been carried on vigorously in the last few years. In South Dakota several new taxes have been added to supplement those on general property, but no effort has been made recently to improve the administration of the general property tax system.

Library of Congress Subject Headings

Real property tax -- South Dakota Farms -- Valuation -- South Dakota

Description

Includes bibliographical references

Format

application/pdf

Number of Pages

56

Publisher

South Dakota State University

Rights

No Copyright - Non-Commercial Use Only
http://rightsstatements.org/vocab/NoC-NC/1.0/

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