The Gross Receipts Tax: A New Approach to Business Taxation?

Thomas F. Pogue

National Tax Journal, 2007, vol. 60, issue 4, 799-819

Abstract: Despite their well–understood shortcomings, gross–receipts–based taxes (GRTs) have been recently enacted or considered in a number of states, reflecting a perceived need for an alternative approach to business taxation. To determine how well a GRT meets this need, this paper addresses several questions. What principles should guide choice among taxes collected from businesses? How does the GRT stack up not only against these principles, but also against existing and other feasible taxes? How do the newly enacted GRTs compare to the taxes they replace? Are there better replacement taxes than the GRT? The conclusion: GRTs are at best second–best.

Date: 2007
References: Add references at CitEc
Citations: View citations in EconPapers (9)

Downloads: (external link)
https://doi.org/10.17310/ntj.2007.4.07 (application/pdf)
https://doi.org/10.17310/ntj.2007.4.07 (text/html)
Access is restricted to subscribers and members of the National Tax Association.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:60:y:2007:i:4:p:799-819

Access Statistics for this article

National Tax Journal is currently edited by Stacy Dickert-Conlin and William M. Gentry

More articles in National Tax Journal from National Tax Association, National Tax Journal Contact information at EDIRC.
Bibliographic data for series maintained by The University of Chicago Press ().