Interstate Variation in Effective Rates for Insurance Premium Taxes

Posted: 21 Mar 2008 Last revised: 18 Jul 2008

See all articles by Martin F. Grace

Martin F. Grace

Temple University - Fox School of Business & Management

David L. Sjoquist

Georgia State University

Laura A. Wheeler

Georgia State University - Fiscal Research Center

Date Written: March, 20 2008

Abstract

The authors look at recent developments in insurance premium taxation. Between 2000 and 2004, insurance premium tax revenue grew by 43 percent.

Suggested Citation

Grace, Martin F. and Sjoquist, David L. and Wheeler, Laura A., Interstate Variation in Effective Rates for Insurance Premium Taxes (March, 20 2008). State Tax Notes, Vol. 47, No. 12, March 24, 2008, Available at SSRN: https://ssrn.com/abstract=1111912

Martin F. Grace (Contact Author)

Temple University - Fox School of Business & Management ( email )

Fox School of Business and Management
1301 Cecil B. Moore Ave.
Philadelphia, PA 19122
United States

David L. Sjoquist

Georgia State University ( email )

P.O. Box 3992
Atlanta, GA 30302-3992
United States
404-413-0246 (Phone)

HOME PAGE: http://frp.aysps.gsu.edu/sjoquist/index.html

Laura A. Wheeler

Georgia State University - Fiscal Research Center ( email )

33 Gilmer Street, SE Unit 2
Atlanta, GA 30303-3082
United States
(404) 651-3519 (Phone)
(404) 651-0416 (Fax)

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