This report provides a five-point comparison between a state corporate income tax and a state gross receipts tax. FRC Brief 15
The issues with state income and sales taxes suggest that an efficient state tax system may require ...
[Excerpt] The corporate income tax system has been a focus of many recent debates about tax reform a...
Between 1995 and 2000, inflation-adjusted federal corporate income taxes grew an average of 2.0 perc...
State Corporate Income Taxes (CIT) generally conform to the basic design and provisions of the feder...
The following table compares the basic structure of Georgia's corporate income tax with 11 other sta...
Gross receipts taxes are essentially a type of sales tax, but they’re levied at each stage of a good...
At least four states are currently considering adopting a gross receipts tax (GRT) to replace their ...
State Corporate Income Taxes. A presentation by David L. Sjoquist to the Nebraska Tax Modernization ...
An important part of the economic environment for any business is the tax climate. At the federal le...
This report analyzes trends in state corporate tax receipts and explanations for the decline in corp...
The US federal system is undergoing significant change in numerous respects, one of which is the tax...
State governments finance their expenditures with multiple tax instruments, so when collections from...
The corporate income tax system has been a focus of many recent debates about tax reform and the eco...
This report analyzes the effects to state employment and investment of eliminating the state corpora...
This article presents a plan for revitalizing the Louisiana corporate income tax through the adoptio...
The issues with state income and sales taxes suggest that an efficient state tax system may require ...
[Excerpt] The corporate income tax system has been a focus of many recent debates about tax reform a...
Between 1995 and 2000, inflation-adjusted federal corporate income taxes grew an average of 2.0 perc...
State Corporate Income Taxes (CIT) generally conform to the basic design and provisions of the feder...
The following table compares the basic structure of Georgia's corporate income tax with 11 other sta...
Gross receipts taxes are essentially a type of sales tax, but they’re levied at each stage of a good...
At least four states are currently considering adopting a gross receipts tax (GRT) to replace their ...
State Corporate Income Taxes. A presentation by David L. Sjoquist to the Nebraska Tax Modernization ...
An important part of the economic environment for any business is the tax climate. At the federal le...
This report analyzes trends in state corporate tax receipts and explanations for the decline in corp...
The US federal system is undergoing significant change in numerous respects, one of which is the tax...
State governments finance their expenditures with multiple tax instruments, so when collections from...
The corporate income tax system has been a focus of many recent debates about tax reform and the eco...
This report analyzes the effects to state employment and investment of eliminating the state corpora...
This article presents a plan for revitalizing the Louisiana corporate income tax through the adoptio...
The issues with state income and sales taxes suggest that an efficient state tax system may require ...
[Excerpt] The corporate income tax system has been a focus of many recent debates about tax reform a...
Between 1995 and 2000, inflation-adjusted federal corporate income taxes grew an average of 2.0 perc...