A new state VAT? Lessons from New Hampshire

National Tax Journal

Volumn 49, Issue 3, 1996, Pages 381-399

  Kenyon, Daphne A ^a  

^a SIMMONS COLLEGE   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0039503390     PISSN: 00280283     EISSN: None     Source Type: Journal    
DOI: None     Document Type: Article

References (20)

1. Advisory Commission on Intergovernmental Relations. Significant Features of Fiscal Federalism, Vol. 1 and 2. M-190 and M-190-II. Washington, D.C.: ACIR, June-December, 1994.
2. Berghaus, Val Hummel, IV. "New Hampshire's Business Enterprise Tax: Remarks to the Multistate Tax Commission Annual Meeting, July 29, 1993." State Tax Notes 5 No. 11 (September 13, 1993): 590-2.
3. Berghaus, Val Hummel, IV, and William F. Ardinger. "The Policy and Structure of the Business Enterprise Tax." New Hampshire Bar Journal 34 No. 4 (December, 1993): 5-18.
4. Boucher, Karen J., and Bud Gartland. "New Hampshire's New Business Enterprise Tax." Journal of State Taxation 13 No. 2 (Fall, 1994): 21-35.
5. Cummings, Laurie, and Robert Kleine. "Bill Introduced to Repeal SBT." State Tax Notes 6 No. 11 (March 14, 1994): 672.
6. DiStaso, John. "Forbes Camp Likes Backlash from Dole Camp." The Union Leader (February 1, 1996): A6.
7. KPMG Peat Marwick. Policy Economics Group. A Study of the New Hampshire State and Local Revenue Structure. Submitted to the New Hampshire State Legislature, February 13, 1992. Washington, D.C.: KPMG Peat Marwick.
8. Martin, Susan Work. "What Has Been Michigan's Experience with Its VAT?" Remarks to the Symposium on State Taxation of Business Activities, sponsored by the University of California, Davis, and the California Franchise Tax Board, University of California, Davis, March 26, 1993.
9. McGuire, Therese J., and Richard F. Dye. "Growth and Variability of State Individual Income and General Sales Taxes." National Tax Journal 44 No. 1 (March, 1991): 55-66.
10. Metcalf, Gilbert E. "Value-Added Taxation: A Tax Whose Time Has Come?" Journal of Economic Perspectives 9 No. 1 (Winter, 1995): 121-40.
11. Michigan Department of Treasury. Taxation and Economic Policy Office. Analysis of the Michigan Single Business Tax. Lansing: Michigan Department of Treasury, January, 1985.
12. Michigan Department of Treasury. Office of Revenue and Tax Analysis. The Michigan Single Business Tax. Lansing: Michigan Department of Treasury, July, 1995.
13. Musgrave, Richard A., and Peggy B. Musgrave. Public Finance in Theory and Practice. 5th ed. New York: McGraw-Hill, 1989.
14. Newton, Mervin D. "Claims Gov. Merrill's BET Is Really a VAT." Letter to the Editor. The Union Leader (March 15, 1994).
15. Research Institute of America. 7996 All States Tax Handbook. New York: Research Institute of America, 1996.
16. State of New Hampshire. Department of Revenue Administration. Annual Report. Concord: Department of Revenue Administration, various years(a).
17. State of New Hampshire. Department of Revenue Administration. Tax Expenditure. Concord: Department of Revenue Administration, various years(b).
18. Sullivan, Martin A. Flat Taxes and Consumption Taxes. A Guide to the Debate, Executive Summary. New York: American Institute of Certified Public Accountants, 1995a.
19. Sullivan, Martin A. Flat Taxes and Consumption Taxes: A Guide to the Debate. New York: American Institute of Certified Public Accountants, 1995b.
20. U.S. Bureau of the Census. Statistical Abstract of the United States, 1995. 115th ed. Washington, D.C.: Government Printing Office, 1995.