Property Taxes on Business Capital: A Large and Growing Share of State and Local Business Taxes

Posted: 25 Mar 2006

See all articles by Robert J. Cline

Robert J. Cline

Ernst & Young LLP

Joomi Kim

Ernst & Young LLP - Quantitatve Economics and Statistics Group

Andrew Phillips

Ernst & Young - Quantitative Economics and Statistics Group

Abstract

The authors look at state and local property taxes on business, which are estimated to be 71 percent of the state and local taxes imposed on business capital. States must weigh the tax burdens they place on businesses against the jobs that businesses create, the authors say.

Suggested Citation

Cline, Robert J. and Kim, Joomi and Phillips, Andrew, Property Taxes on Business Capital: A Large and Growing Share of State and Local Business Taxes. State Tax Notes, Vol. 39, No. 12, March 27, 2006, Available at SSRN: https://ssrn.com/abstract=893248

Robert J. Cline (Contact Author)

Ernst & Young LLP ( email )

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Joomi Kim

Ernst & Young LLP - Quantitatve Economics and Statistics Group

1225 Connecticut Avenue NW
Washington, DC 20036
United States

Andrew Phillips

Ernst & Young - Quantitative Economics and Statistics Group

1225 Connecticut Avenue NW
Washington, DC 20036
United States

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