Property Taxes on Business Capital : A Large and Growing Share of State and Local Business Taxes

The authors look at state and local property taxes on business, which are estimated to be 71 percent of the state and local taxes imposed on business capital. States must weigh the tax burdens they place on businesses against the jobs that businesses create, the authors say

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Year of publication:	2006
Authors:	Cline, Robert J. ; Kim, Joomi ; Phillips, Andrew
Publisher:	[S.l.] : SSRN
Subject:	Gemeindesteuer \| Local tax \| Vermögensteuer \| Wealth tax \| Unternehmensbesteuerung \| Corporate taxation \| Ländersteuer \| State tax \| Grundsteuer \| Real property tax
Description of contents:	Abstract [papers.ssrn.com]

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Extent:	1 Online-Ressource
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: State Tax Notes, Vol. 39, No. 12, March 27, 2006 Volltext nicht verfügbar
Source:	ECONIS - Online Catalogue of the ZBW

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