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State-local business taxation and the benefits principle

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Author Info
William H. Oakland
William A. Testa
Abstract

This article advances the proposition that general business taxation should be structured to recover the costs of public services rendered to the busines 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.

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File URL: http://www.chicagofed.org/publications/economicperspectives/1996/epjan96a.pdf
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Publisher Info
Article provided by Federal Reserve Bank of Chicago in its journal Economic Perspectives.

Volume (Year): (1996)
Issue (Month): Jan ()
Pages: 2-19
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Handle: RePEc:fip:fedhep:y:1996:i:jan:p:2-19:n:v.20no.1

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Related research
Keywords: Corporations - Taxation ; Local finance ; Taxation;

References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

  1. Robert Tannenwald, 1994. "Massachusetts' tax competitiveness," New England Economic Review, Federal Reserve Bank of Boston, issue Jan, pages 31-49.
  2. Leslie E. Papke, 1991. "Interstate Business Tax Differentials and New Firm Location: Evidence from Panel Data," NBER Working Papers 3184, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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Cited by:
(explanations, Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.)

  1. Theodore M. Crone, 1997. "Where have all the factory jobs gone - and why?," Business Review, Federal Reserve Bank of Philadelphia, issue May, pages 3-18. [Downloadable!]
  2. Timothy J. Bartik, 2003. "Local Economic Development Policies," Staff Working Papers 03-91, W.E. Upjohn Institute for Employment Research. [Downloadable!] (restricted)
  3. Timothy J. Bartik, 2004. "Incentive Solutions," Staff Working Papers 04-99, W.E. Upjohn Institute for Employment Research. [Downloadable!] (restricted)
  4. Cletus C. Coughlin & Jerram C. Betts, 1996. "The location of new foreign-owned manufacturing plants in the United States and Seventh Federal Reserve District," Assessing the Midwest Economy GL-5, Federal Reserve Bank of Chicago. [Downloadable!]
Statistics
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This page was last updated on 2009-11-18.

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