The re-emergence of gross receipt taxes in the United States

Journal
Brederode, R.F.W. van
United States
International VAT Monitor 2008 (Volume 19), No. 3
FormatPDF
EUR
40
| USD
45
(VAT excl.)

In this article, the author gives an overview of the current gross receipt taxes in the United States and describes their historical background. He also provides an economic evaluation of these taxes and explains the legal issues involved.