PublisherThe University of Arizona.
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AbstractThe goal of this paper is to understand the unique impact of the Great Depression on the fiscal decisions made by the state of Kentucky. This was done by exploring and analyzing c tax policies during the 1930s in five areas: horse racing, motor vehicle licenses and registration, gasoline, alcohol, and income. Income taxes and automobile registration fees provided the largest percentages of total state tax revenue during the period. The state was able to tax whiskey production heavily without damaging the success of the industry. Kentucky was famous for its contributions to horse racing, but tax collections from racing were relatively small.