Vanderbilt Law Review


Denzel C. Cline

First Page



This paper is limited to literature on general sales taxes and will not include taxes imposed upon the sale of particular commodities, such as gasoline or tobacco. It is also limited to publications by American authors in the last-quarter century. Even so, it is impossible in an article of this size to mention all of the contributions to the literature."

References for legal articles on sales and use taxes and related topics, such as interstate commerce, which are published in the law journals are found in the Index of Legal Periodicals. Another excellent bibliographical source is the Tax Institute Bookshelf, published quarterly by Tax Institute, Inc., Princeton, New Jersey. It includes current publications on government finance, with sales taxes as one classification. Textbooks on public finance and taxation discuss sales taxes and include references to the literature. The books, monographs, and pamphlets on the subject usually contain bibliographies.

Much of the literature appears in the annual Proceedings of the National Tax Association and its quarterly, the National Tax Journal. Many excellent papers appear in the numerous periodicals on taxation, public finance, and economics.