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- Title
PLANNING SALES CAMPAIGNS IN FORTY-EIGHT SOVEREIGNTIES.
- Authors
Salisbury, Philip
- Abstract
The article presents an analysis of state and federal taxation laws in the United States. The author says states are spending more on services than ever before and are looking for new sources of revenue. Taxes serve this purpose as well as working to protect against foreign competition, which endangers employment. Specific examples of trucking and transportation taxes are provided, which illustrate that interstate commerce is limited by the tax laws. The author explains how these tax laws came about at the request of special interests, and how more and more states enacted them in response to other states' laws.
- Subjects
UNITED States; TAXATION of interstate commerce; NONTARIFF trade barriers; TRANSPORTATION tax; RESTRAINT of trade; COMMODITY control; PROTECTIONISM; TRANSPORTATION policy; U.S. states; BUSINESS enterprise laws; COMMERCIAL policy; RECIPROCITY (Commerce); TAX laws
- Publication
Journal of Marketing, 1940, Vol 4, Issue 4, p17
- ISSN
0022-2429
- Publication type
Article
- DOI
10.2307/1245815