Master's Theses


Economics, Finance, & Accounting

Degree Name

Master of Science (MS)


The purposes of this thesis are to examine the Kansas general revenue system and outline several possible revisions and additions to this system which would make it more equitable and productive. The major taxes now providing general revenue for the state of Kansas are discussed in Chapter II. The taxes discussed in this chapter are the retail sales and compensating use taxes, which provided 58.5 per cent of Kansas general revenue in 1965, the personal, corporate, and financial institutions income taxes, which provided 28.9 per cent of total general revenue in 1965, and the cigarette taxes and fees, which provided 7.1 per cent of the 1965 general revenue. Chapter III is concerned with possible reforms in the present sales, compensating use, and personal and corporate income taxes. In regard to sales tax reform the exemption of certain items from the tax base and the allowance of an income tax credit for sales taxes paid are discussed as possible means of decreasing the regressive nature of this tax. In the compensating use tax area the main problem relates to what firms are required to collect this tax for the states. The basic revisions discussed in relation to the personal and corporate income taxes include the adoption by the state of the Federal tax base, the division of corporate incomes among the states, and the Federal collection of these state taxes. Some alternative revenue sources for the state of Kansas are briefly discussed in Chapter IV. Discussed in this Chapter are the severance tax, reform and expansion of our liquor taxes, expansion of our inheritance tax, and the adoption of pari-mutuel betting. The severance tax was found to be the most promising of these revenue sources, but it appears that all of these sources could provide some relief for our present revenue sources. However, there is considerable criticism of most of these sources; and it appears that additional studies need to be made in these areas.


Dr. Milburn Little

Date of Award

Summer 1966

Document Type

Thesis - campus only access


© 1966 Larry R. Trussell


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