Can the benefits principle be applied to state-local taxation of business?
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References listed on IDEAS
- Thomas J. Holmes, 1996. "The effects of state policies on the location of industry: evidence from state borders," Staff Report 205, Federal Reserve Bank of Minneapolis.
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- Robert Tannenwald, 2004. "Massachusetts business taxes: unfair? inadequate? uncompetitive?," Public Policy Discussion Paper 04-4, Federal Reserve Bank of Boston.
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KeywordsTaxation ; Income tax ; Business tax;
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