Bowman, John H.; Hoffer, George E.; Pratt, Michael D. - In: National Tax Journal 43 (1990) 4, pp. 439-50
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.