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Read This Policy Brief In PDF Form.pdf

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Preview of Read this Policy Brief in PDF Form
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📊 Size: 41 KB
👤 Author: Jeff
⬇️ Downloads: 92

Summary

States face fiscal challenges and are seeking new revenue alternatives, with some considering broad-based gross receipts taxes. A gross receipts tax (GRT) is a type of sales tax that applies to all stages of production, not just retail sales. GRTs have advantages, such as expanding the tax base and being a stable source of revenue, but also have disadvantages, including being regressive, insensitive to a business's ability to pay, and leading to pyramiding problems. Only a few states, including Delaware, Washington, Ohio, and Kentucky, have implemented GRTs, and policymakers should be cautious of their shortcomings and instead strengthen their corporate income taxes to address fiscal challenges.

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Description

States face fiscal challenges and are seeking new revenue alternatives, with some considering broad-based gross receipts taxes.

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  • File Format: PDF
  • File Size: 41 KB
  • Pages: 2
  • Language: EN
  • Author: Jeff
  • Total Downloads: 92
  • Last Updated: 1 month ago

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