The authors write that since fiscal 2000, total state and local business taxes have increased by 9 percent. They suggest that policymakers wanting to change state business taxes should look at the total business tax burden

The authors, in a study for the Council On State Taxation, find that over the last four years, state and local taxes on businesses have risen faster than total state and local taxes. Businesses paid 52 percent of the entire increase in state and local taxes from fiscal 2000 to fiscal 2004; they paid...