Total State and Local Business Taxes: Nationally 1980-2004 and by State 2000-2004

Posted: 9 May 2005

See all articles by Thomas S. Neubig

Thomas S. Neubig

Tax Sage Network

Robert J. Cline

Ernst & Young LLP

Andrew Phillips

Ernst & Young - Quantitative Economics and Statistics Group

William F. Fox

University of Tennessee, Knoxville - College of Business Administration

Abstract

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 over half the total increase in 26 states.

Suggested Citation

Neubig, Thomas S. and Cline, Robert J. and Phillips, Andrew and Fox, William F., Total State and Local Business Taxes: Nationally 1980-2004 and by State 2000-2004. Available at SSRN: https://ssrn.com/abstract=721064

Thomas S. Neubig

Tax Sage Network ( email )

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United States

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

Robert J. Cline (Contact Author)

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

William F. Fox

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)

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