A Reformed Intangible Personal Property Tax: A Cure for Inequity?

Moore, Stephen
March 2006
Journal of State Taxation;Spring2006, Vol. 24 Issue 3, p25
Academic Journal
The article reports on the need for a reformed intangible personal property tax as a counter-measure to the effect of electronic commerce and other similar economy to present local and state tax system as suggested by Stephen Moore. It states that reform in the intangible personal property tax could lower tax burden through equal distribution of tax by decreasing tax rates while tax base are broaden.


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