The fiscal problem in Missouri

Bibliographic data

Monograph

Identifikator:: 1833271335

URN:: urn:nbn:de:zbw-retromon-230042

Document type:: Monograph

Title:: The fiscal problem in Missouri

Place of publication:: New York

Publisher:: National Industrial Conference Board, Inc.

Year of publication:: 1930

Scope:: xvi, 359 S.

Digitisation:: 2022

Collection:: Economics Books

Usage license:: Get license information via the feedback formular.

Chapter

Document type:: Monograph

Structure type:: Chapter

Title:: Chapter X. Problems of tax burden

Collection:: Economics Books

PROBLEMS OF TAX BURDEN 299 to $12.81, as compared with a weighted average of $13.18 for the United States. Missouri ranked twenty-seventh among the states on this basis. The average motor vehicle license tax exceeded $20.00 in only three states, New Hampshire, Vermont, and Connecticut. The average state gasoline tax per motor vehicle in Mis- souri amounted to $10.15, as compared with a weighted average of $16.69" for the United States. Missouri ranked forty-fifth on this basis. Only North Dakota, Wisconsin, and Illinois ranked below Missouri. The low ranking for Illinois is accounted for by the fact that gasoline tax was in effect in that state for only the last four months of the year. Florida ranked first on this basis with an average of $35.35. When the averages for the license tax and the gasoline tax are combined, it is found that Missouri ranked forty- fourth for the year 1929, with an average for the two taxes of $22.96, as compared with a weighted average of $29.87 for the United States. In other words, the average state license and gasoline tax for Missouri was only about 77% as great as the average for the United States. If general property taxes per motor vehicle assessed in Missouri could be ascertained, it would doubtless be found that the average tax was not so large as in a number of other states that assess motor vehicles for the general property tax. The average for Missouri would be further reduced, if the basis used were total registrations, since a considerable number of motor vehicles escape assessment and some are registered after the date as of which the assessment is made. The principal inequality in Missouri motor vehicle taxation results from the failure of many local assessors to reach all of the cars in their jurisdictions. Other variables are the city Jicense and gasoline taxes and the wide differences in assess- ments among counties. These differences are significant in the case of privately owned passenger automobiles, since the tax cannot be shifted. 1 The basis for computation includes receipts that revert to the local governments, but does not include taxes levied and collected by local governments.

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