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Study
II. The Single Business Tax
By
Patrick L. Anderson
, published on Nov. 1, 1987
Contents
A. History of the Tax
B. The SBT: A Consumption-Based Value-Added Tax
C. Advantages and Disadvantages of the Single Business Tax
1. Comprehensiveness of the Single Business Tax System
2. Cyclicality of the VAT
D. The SBT and Capital Investment
E. The SBT and the Capital/Labor Decision of the Firm
F. Accounting for Capital Expenditures Under the SBT
The Single Business Tax Burden on Michigan Industries
Executive Summary
I. Introduction
II. The Single Business Tax
A. History of the Tax
B. The SBT: A Consumption-Based Value-Added Tax
C. Advantages and Disadvantages of the Single Business Tax
D. The SBT and Capital Investment
E. The SBT and the Capital/Labor Decision of the Firm
F. Accounting for Capital Expenditures Under the SBT
III. Methodology and Analysis: Relative SBT Burdens for Different Industries
IV. Results
Endnotes
About the Author
More by Patrick L. Anderson
Time for Another State Tax Cut: It's the Law
The Universal Tuition Tax Credit: A Proposal to Advance Parental Choice in Education
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