State general business taxation one more time : CIT, GRT, or VAT?
Year of publication: |
December 2016
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Authors: | Ebel, Robert D. ; Luna, LeAnn ; Murray, Matthew Neal |
Published in: |
National tax journal. - Chicago, Ill. : Univ. of Chicago Press, ISSN 0028-0283, ZDB-ID 207077-7. - Vol. 69.2016, 4, p. 739-762
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Subject: | state business taxation | corporate net income tax | gross receipts | value added | Umsatzsteuer | Sales tax | Unternehmensbesteuerung | Corporate taxation | Ländersteuer | State tax | Körperschaftsteuer | Corporate income tax | Einkommensteuer | Income tax |
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