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- [34] THE PROGRESS OF STATE INCOME TAXATION SINCE 1911AMERICAN ECONOMIC REVIEW, 1920, 10 (01): : 66 - 91Lutz, Harley L.
- [35] Income Versus Property Taxation for State and Local GovernmentsJOURNAL OF LAND AND PUBLIC UTILITY ECONOMICS, 1946, 22 (04): : 346 - 351Groves, Harold M.
- [36] STATE CORPORATION INCOME TAXATION: AN ECONOMIC PERSPECTIVE ON NEXUSNATIONAL TAX JOURNAL, 2010, 63 (04) : 903 - 924Wildasin, David E.
- [37] STATE INCOME TAXATION - A SUGGESTED SOLUTION TO THE PRESENT CONFUSIONACCOUNTING REVIEW, 1962, 37 (02): : 231 - 233HOFERT, J
- [39] Property vs. Income as a Basis for State TaxationNATIONAL INCOME TAX MAGAZINE, 1923, 1 (05): : 11 - +Cahn, Reuben D.
- [40] The Place of State Income Taxation in the Revenue Systems of the StatesTAX MAGAZINE, 1935, 13 (08): : 469 - +Simpson, Herbert D.Blakey, Roy G.Groves, Harold M.Jensen, Jens P.Martin, James W.