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State-local business taxation and the benefits principle

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  • William H. Oakland
  • William A. Testa
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    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.

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    File URL: http://www.chicagofed.org/digital_assets/publications/economic_perspectives/1996/epjan96a.pdf
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    Bibliographic 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

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    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.:
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    1. Leslie E. Papke, 1989. "Interstate Business Tax Differentials and New Firm Location: Evidence from Panel Data," NBER Working Papers 3184, National Bureau of Economic Research, Inc.
    2. Robert Tannenwald, 1994. "Massachusetts' tax competitiveness," New England Economic Review, Federal Reserve Bank of Boston, issue Jan, pages 31-49.
    3. Timothy J. Bartik, 1991. "The Effects of Property Taxes and Other Local Policies on the Intrametropolitan Pattern of Business Location," Book chapters authored by Upjohn Institute researchers, in: Henry W. Herzog & Alan M Schlottmann (ed.), Industry Location and Public Policy, pages 57-80 W.E. Upjohn Institute for Employment Research.
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    Cited by:
    1. 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.
    2. Luca Gandullia, 2012. "The role of direct taxes in fiscal decentralization," DEP - series of economic working papers 6/2012, University of Genoa, Research Doctorate in Public Economics.
    3. Timothy J. Bartik, 2004. "Incentive Solutions," Upjohn Working Papers and Journal Articles 04-99, W.E. Upjohn Institute for Employment Research.
    4. Daphne A. Kenyon, 1997. "Theories of interjurisdictional competition," New England Economic Review, Federal Reserve Bank of Boston, issue Mar, pages 13-36.
    5. Timothy J. Bartik, 2003. "Local Economic Development Policies," Upjohn Working Papers and Journal Articles 03-91, W.E. Upjohn Institute for Employment Research.
    6. 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.
    7. 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.
    8. 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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