Current Patterns and Trends in State and Local Intangibles Taxation

Reviews the current state of the taxation of intangible personal property in the U.S. Presents findings from the first broad survey of intangibles taxation in a quarter century and provides more consistent information on intangibles taxation and more complete revenue data than previously existed.

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Year of publication:	1990
Authors:	Bowman, John H. ; Hoffer, George E. ; Pratt, Michael D.
Published in:	National Tax Journal. - National Tax Association - NTA. - Vol. 43.1990, 4, p. 439-50
Publisher:	National Tax Association - NTA

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Extent:	application/pdf text/html
Type of publication:	Article
Source:	RePEc - Research Papers in Economics

Persistent link: https://ebvufind01.dmz1.zbw.eu/10010788258