A Closer Examination of the Total State and Local Business Tax Burden

Posted: 24 Jan 2003

See all articles by William F. Fox

William F. Fox

University of Tennessee, Knoxville - College of Business Administration

Thomas S. Neubig

Tax Sage Network

Robert J. Cline

Ernst & Young LLP

Andrew Phillips

Ernst & Young - Quantitative Economics and Statistics Group

Abstract

The authors examine the state and local tax burden on businesses. They found that in fiscal 2002, businesses paid $378.9 billion in state and local taxes, representing 41 percent of total state and local taxes. Business taxes have increased even during a time of falling corporate profitability because corporate income taxes are but one of the many taxes paid by businesses to state and local governments, the authors say.

Suggested Citation

Fox, William F. and Neubig, Thomas S. and Cline, Robert J. and Phillips, Andrew, A Closer Examination of the Total State and Local Business Tax Burden. Available at SSRN: https://ssrn.com/abstract=373300

William F. Fox (Contact Author)

University of Tennessee, Knoxville - College of Business Administration ( email )

453 Haslam Business Building
Knoxville, TN 37996
United States
865-974-5441 (Phone)
423-974-3100 (Fax)

Thomas S. Neubig

Tax Sage Network ( email )

101 Harbourview Drive
Locust Grove, VA 222508
United States

HOME PAGE: http://www.taxsagenetwork.com

Robert J. Cline

Ernst & Young LLP ( email )

1225 Connecticut Ave NW # 700
Washington, DC 20036
United States
202-327-6000 (Phone)

Andrew Phillips

Ernst & Young - Quantitative Economics and Statistics Group

1225 Connecticut Avenue NW
Washington, DC 20036
United States

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