TITLE

NJ's Business Tax Reform Act: Raising Revenue and Closing Loopholes

AUTHOR(S)
Criscuolo, Paul J.; Lisa, April B.
PUB. DATE
January 2004
SOURCE
Journal of State Taxation;Winter2004, Vol. 22 Issue 3, p1
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
Examines New Jersey's Business Tax Reform Act. Overview of the Act; Changes to corporation and partnership tax structure; Impetus behind the legislation; Tax loopholes addressed by the Act; Impact of the Act on the state's budget deficit; Enactment of provisions to increase state tax revenues.
ACCESSION #
12421794

 

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