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The Gross Receipts Tax: A New Approach to Business Taxation?

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  • Pogue, Thomas F.

Abstract

Despite their well–understood shortcomings, gross–receipts–based taxes (GRTs) have been recently enacted or considered in a number of states, reflecting a perceived need for an alternative approach to business taxation. To determine how well a GRT meets this need, this paper addresses several questions. What principles should guide choice among taxes collected from businesses? How does the GRT stack up not only against these principles, but also against existing and other feasible taxes? How do the newly enacted GRTs compare to the taxes they replace? Are there better replacement taxes than the GRT? The conclusion: GRTs are at best second–best.

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  • Pogue, Thomas F., 2007. "The Gross Receipts Tax: A New Approach to Business Taxation?," National Tax Journal, National Tax Association;National Tax Journal, vol. 60(4), pages 799-819, December.
    • Handle: RePEc:ntj:journl:v:60:y:2007:i:4:p:799-819
    DOI: 10.17310/ntj.2007.4.07
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    Cited by:

    1. David E. Wildasin, 2021. "Open-Economy Public Finance," National Tax Journal, University of Chicago Press, vol. 74(2), pages 467-490.
    2. Wildasin, David E., 2010. "State Corporation Income Taxation: An Economic Perspective on Nexus," National Tax Journal, National Tax Association;National Tax Journal, vol. 63(4), pages 903-924, December.
    3. Alberto Porto & Marcelo Garriga & Walter Rosales, 2017. "El Impuesto a los Ingresos Brutos y Alternativas de Reforma," Department of Economics, Working Papers 112, Departamento de Economía, Facultad de Ciencias Económicas, Universidad Nacional de La Plata.
    4. Hansen, Benjamin & Miller, Keaton & Weber, Caroline, 2022. "Vertical integration and production inefficiency in the presence of a gross receipts tax," Journal of Public Economics, Elsevier, vol. 212(C).
    5. Jonathan Rork & Laura Wheeler, 2010. "An Exploration of Various Corporate Tax Structures in Georgia: Some Effects of Moving from Three-Factor Apportionment of Corporate Income to a Gross Receipts Tax," Chapters, in: Sally Wallace (ed.), State and Local Fiscal Policy, chapter 6, Edward Elgar Publishing.
    6. Alberto Porto & Diego Fernández Felices & Jorge Puig, 2019. "Análisis de las tasas municipales en la Provincia de Buenos Aires," CEFIP, Working Papers 034, CEFIP, Universidad Nacional de La Plata.
    7. Iswahyudi, Heru, 2020. "The problem of gross receipts taxes in Indonesia: Economic distortions and policy options," MPRA Paper 100617, University Library of Munich, Germany.
    8. Alberto Porto & Marcelo Garriga & Walter Rosales, 2017. "El Impuesto a los Ingresos Brutos y Alternativas de Reforma," IIE, Working Papers 112, IIE, Universidad Nacional de La Plata.
    9. Benjamin Hansen & Keaton Miller & Caroline Weber, 2017. "Getting into the Weeds of Tax Invariance," NBER Working Papers 23632, National Bureau of Economic Research, Inc.

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