Rethinking local business taxation: Substituting a state value added tax for the local ad valorem tax on business personal property

被引：0

作者：

Papke, JA ^{[1
]}

机构：

[1] Purdue Univ, Ctr Tax Policy Studies, W Lafayette, IN 47907 USA

来源：

92ND ANNUAL CONFERENCE ON TAXATION, PROCEEDINGS | 2000年

关键词：

D O I：

暂无

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

引用

页码：310 / 321

页数：12

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