Journal Article
State-local business taxation and the benefits principle
Abstract: This article advances the proposition that general business taxation should be structured to recover the costs of public services rendered to the business community. Estimates of one possible form of such a tax structure are offered for states of the Seventh District and for other U.S. regions.
Keywords: Corporations - Taxation; Local finance; Taxation;
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Bibliographic Information
Provider: Federal Reserve Bank of Chicago
Part of Series: Economic Perspectives
Publication Date: 1996
Volume: 20
Issue: Jan