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1 Andrew Chamberlain & Patrick Fleenor, Tax Pyramiding: The Economic Consequences of Gross Receipts Taxes 1 (2006)

handle is hein.taxfoundation/srbehxz0001 and id is 1 raw text is: iments have traditl -n business by taxin Lt in recent years th iinistering state coi :mpted a search fo. me ot tl Lres: th( the tu. to ret . i critic iles to s apply only to final sales tc eceipts taxes tax all transac- termediate business-to-busi t tpmen t ate an extr: duction tf 3-lly sparkc J's oldest receipts ta them on t th StC at the ttes tc SWitt )ts tC stage not- )ther ta gross receipts taxe. Two grounds. First, structure makes thi ister an itrast t( rates than any itically attractive tc pts ta it a Rreat )tS t umented in tf rank among tl t tur s Gross receipts taxes have a simple struc- ture, taxing all business sales with few or no deductions. Because they tax transactions, t to lawmakers. gross receipts t-. implementatioi )ecem be o. 14;7 6 tax structL known as state cot they tax the eco n amount other ta lawmake iking tl me ta st. Gr ws th, )t tt ake