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Is there a role for gross receipts taxation?
Testa, William A.; Mattoon, Richard H. - In: National tax journal 60 (2007) 4, pp. 821-840
Persistent link: https://www.econbiz.de/10003640191
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Can the benefits principle be applied to state-local taxation of business? William H. Oakland and William A. Testa
Oakland, William H.; Testa, William A. - 1998
Persistent link: https://www.econbiz.de/10001442546
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State-local business taxation and the benefits principle
Oakland, William H. - In: Economic perspectives 20 (1996) 1, pp. 2-19
Persistent link: https://www.econbiz.de/10001201972