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A New State VAT? Lessons From New Hampshire

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  • Kenyon, Daphne A.

Abstract

Examines the business enterprise tax (BET), a type of VAT, levied in New Hampshire since July 1993. Compares the BET with Michigan's business profits tax (BFT) on equity, stability, efficiency, and simplicity, and argues that the VAT can serve as useful complementary business tax.

Suggested Citation

  • Kenyon, Daphne A., 1996. "A New State VAT? Lessons From New Hampshire," National Tax Journal, National Tax Association;National Tax Journal, vol. 49(3), pages 381-399, September.
    • Handle: RePEc:ntj:journl:v:49:y:1996:i:3:p:381-99
    DOI: 10.1086/NTJ41789212
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    Cited by:

    1. William H. Oakland & William A. Testa, 2000. "The Benefit Principle as a Preferred Approach to Taxing Business in the Midwest," Economic Development Quarterly, , vol. 14(2), pages 154-164, May.
    2. Richard M. Bird, 2013. "Below the Salt: Decentralizing Value-Added Taxes," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1302, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.

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