{"title":"德克萨斯州的收入选择","authors":"George R. Zodrow","doi":"10.1142/9789811205149_0013","DOIUrl":null,"url":null,"abstract":"The author looks at tax reform for the state of Texas; he suggests that additional revenue should be raised through benefit taxes to the extent possible and that the state should avoid taxes on business gross receipts. He also suggests that the state should broaden the base of the sales tax or adopt a value added tax.","PeriodicalId":178602,"journal":{"name":"Taxation in Theory and Practice","volume":"207 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2004-12-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":"{\"title\":\"Revenue Options for the State of Texas\",\"authors\":\"George R. Zodrow\",\"doi\":\"10.1142/9789811205149_0013\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The author looks at tax reform for the state of Texas; he suggests that additional revenue should be raised through benefit taxes to the extent possible and that the state should avoid taxes on business gross receipts. He also suggests that the state should broaden the base of the sales tax or adopt a value added tax.\",\"PeriodicalId\":178602,\"journal\":{\"name\":\"Taxation in Theory and Practice\",\"volume\":\"207 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2004-12-17\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"1\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Taxation in Theory and Practice\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1142/9789811205149_0013\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Taxation in Theory and Practice","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1142/9789811205149_0013","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
The author looks at tax reform for the state of Texas; he suggests that additional revenue should be raised through benefit taxes to the extent possible and that the state should avoid taxes on business gross receipts. He also suggests that the state should broaden the base of the sales tax or adopt a value added tax.
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