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Studies
II. The Single Business Tax
November 1, 1987
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By
Patrick L. Anderson
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
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The Single Business Tax Burden on Michigan Industries
Contents
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
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
III. Methodology and Analysis: Relative SBT Burdens for Different Industries
IV. Results
Endnotes
About the Author