A New State VAT? Lessons From New Hampshire

Daphne A. Kenyon

National Tax Journal, 1996, vol. 49, issue 3, 381-99

Abstract: Examines the business enterprise tax (BET), a type of VAT, levied in New Hampshire since July 1993. Compares the BET with Michigan's business profits tax (BFT) on equity, stability, efficiency, and simplicity, and argues that the VAT can serve as useful complementary business tax.

Date: 1996
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:49:y:1996:i:3:p:381-99

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