State-local business taxation and the benefits principle

William H. Oakland and William Testa

Economic Perspectives, 1996, vol. 20, issue Jan, 2-19

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.

Keywords: Corporations - Taxation; Local finance; Taxation (search for similar items in EconPapers)
Date: 1996
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Persistent link: https://EconPapers.repec.org/RePEc:fip:fedhep:y:1996:i:jan:p:2-19:n:v.20no.1

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