State Taxation of Interstate Motor Carriers: III. Business Taxes

1934 ◽  
Vol 32 (3) ◽  
pp. 351
Author(s):  
Paul G. Kauper
1933 ◽  
Vol 32 (1) ◽  
pp. 1
Author(s):  
Paul G. Kauper

1933 ◽  
Vol 32 (2) ◽  
pp. 171
Author(s):  
Paul G. Kauper

1960 ◽  
Vol 46 (6) ◽  
pp. 1221
Author(s):  
Jess N. Rosenberg

1939 ◽  
Vol 37 (5) ◽  
pp. 798
Author(s):  
Thomas K. Fisher

EDIS ◽  
2017 ◽  
Vol 2017 (5) ◽  
Author(s):  
Alan W. Hodges ◽  
Mohammad Rahmani ◽  
Christa D. Court

This analysis was conducted using the Implan regional economic modeling system and associated state and county databases (IMPLAN Group LLC) to estimate economic multipliers and contributions for over 500 different industry sectors. Multipliers capture the indirect and induced economic activity generated by re-spending of income or sales revenues in a regional economy. A collection of 121 industry sectors were included in the analysis to represent the broad array of activities encompassed by agricultural and natural-resource commodity production, manufacturing, distribution and supporting services in Florida. Economic contributions can be measured in terms of employment, industry output, value added, exports, labor income, other property income, and business taxes. A glossary of economic terms used in this report is provided following this summary.


2014 ◽  
Vol 37 (1) ◽  
pp. 103-128 ◽  
Author(s):  
Kimberly G. Key ◽  
Teresa A. Lightner

ABSTRACT This study examines the relation between commercial and industrial property values and local property taxes using 1999 to 2009 data for the state of Georgia. Results show a negative relation between commercial values and property taxes, consistent with the new view of capital tax prediction that these taxes are borne, at least in part, by property owners. Incidence estimates show very high to full capitalization. There is little evidence of a relation between industrial property values and property taxes, contrary to prior research. This study is the first to provide empirical evidence of differences in commercial and industrial property tax incidence. The study contributes to the understanding of the capitalization of business taxes, which has been the subject of very little prior research. The results can inform policymakers who consider trade-offs in tax revenue needs, economic development, and issues of fairness in their localities.


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