A Closer Examination of the Total State and Local Business Tax Burden
Posted: 24 Jan 2003
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: 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
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