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An Appraisal From the Viewpoint of a State
An Appraisal From One Business Viewpoint
Discussion of Business Tax Components of
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ACIR ad valorem tax adjusted gross income Advisory Commission appraisal assessment benefit billion business firms business taxation business taxes cities Commission on Intergovernmental Committee corporate income tax corporate tax costs counties distribution districts economic effects effort equitable estimate exemption federal government finance fiscal governmental gross receipts gross receipts tax Harrisburg Illinois imposed increase industrial tax Intergovernmental Relations John Shannon legislation levy Manvel measure ment national average ness neutrality nonneutral payroll tax percent personal income tax personal property political considerations problems production Professor Stocker profits programs progressive tax public sector purchases question relative renters Report responsibility retail sales tax revenue capacity revenue sharing shift tax administrator tax base tax burden tax business tax developments tax law tax policy tax rates tax structure tax studies tax system taxable taxes on business taxing jurisdictions taxpayers tion urban value-added tax