State-local business taxation and the benefits principle
AbstractThis 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.
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Bibliographic InfoArticle provided by Federal Reserve Bank of Chicago in its journal Economic Perspectives.
Volume (Year): (1996)
Issue (Month): Jan ()
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- Robert Tannenwald, 2000. "The neutrality of Massachusetts' taxation of financial institutions," New England Economic Review, Federal Reserve Bank of Boston, issue May, pages 41-56.
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- Timothy J. Bartik, 2004. "Incentive Solutions," Upjohn Working Papers and Journal Articles 04-99, W.E. Upjohn Institute for Employment Research.
- Daphne A. Kenyon, 1997. "Theories of interjurisdictional competition," New England Economic Review, Federal Reserve Bank of Boston, issue Mar, pages 13-36.
- Timothy J. Bartik, 2003. "Local Economic Development Policies," Upjohn Working Papers and Journal Articles 03-91, W.E. Upjohn Institute for Employment Research.
- Dye, Richard F. & Merriman, David F., 2000. "The Effects of Tax Increment Financing on Economic Development," Journal of Urban Economics, Elsevier, vol. 47(2), pages 306-328, March.
- 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.
- 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.
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