Shaw, Carol, and Scott Bollens. Book Reviews: Sales Taxation: State and Local Structure and Administration; the American Planner: Biographies and Recollections. 1983. https://doi.org/10.17615/646t-4m95
Shaw, C., & Bollens, S. (1983). Book Reviews: Sales Taxation: State and Local Structure and Administration; the American Planner: Biographies and Recollections. https://doi.org/10.17615/646t-4m95
Shaw, Carol, and Scott Bollens. 1983. Book Reviews: Sales Taxation: State and Local Structure and Administration; the American Planner: Biographies and Recollections. https://doi.org/10.17615/646t-4m95
Other Affiliation: Fiscal Research Assistant, North Carolina General Assembly
Affiliation: College of Arts and Sciences, Department of City and Regional Planning
Book review of the following: SALES TAXATION: STATE AND LOCAL STRUCTURE AND ADMINISTRATION: During the 1983 Legislative session, the North Carolina General Assembly passed an additional one-half cent local sales tax for all the counties in the state. The majority of the expected revenue from the sales tax is earmarked for the capital costs of education and water facilities. The General Assembly's authorization of this new tax highlights the increasing importance of sales tax revenue in state and local government budgets. Since the sales tax revenue is becoming more necessary to local governments, planners and government officials need to be better informed about the effect and uses of sales taxes. John F. Due and John L. Mikesell's new book. Sales Taxation: State and Local Structure and Administration , is an excellent source of information because it is a detailed survey and analysis of the structure and operation of state and local sales taxes. THE AMERICAN PLANNER: BIOGRAPHIES AND RECOLLECTIONS: In his introduction to this historical compilation, Kreuckeberg states that his book is not a sentimental regret about a lost world, but rather an opportunity for planners to review their commitments, and extend their sense of company. The old adage about "learning from the past" is resurrected, as often is the case in planning history books. The view here is that within current decreased planning activity there is a search for new direction, and that this search for how and why planners proceed is more important than where they go from here. Today's planners, so often lost in day-to-day responsibilities, can benefit by turning to history because it reminds them that the past was often very different from today: not routine. Although Kreuckeberg is guilty of glorifying the achievements of the past and downgrading the current ability of planners to affect contemporary society, this descriptive journey through the lives of famous planners is a valuable contribution to a profession which has searched endlessly for its identity.