Current Patterns and Trends in State and Local Intangibles Taxation

John H. Bowman, George E. Hoffer and Michael D. Pratt

National Tax Journal, 1990, vol. 43, issue 4, 439-50

Abstract: Reviews the current state of the taxation of intangible personal property in the U.S. Presents findings from the first broad survey of intangibles taxation in a quarter century and provides more consistent information on intangibles taxation and more complete revenue data than previously existed.

Date: 1990
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:43:y:1990:i:4:p:439-50

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