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- Title
The Unintended Consequences of Gross Receipts "Taxes.".
- Authors
WRIGHT, KATHLEEN K.
- Abstract
The article discusses the unintended consequences of Gross Receipts Taxes in the U.S. It provides information on decisions of several court cases involving violation of the Commerce Clause to the U.S. constitution which includes Oklahoma Tax Commission v. Jefferson Lines, Inc., Complete Auto Transit, Inc. v. Brady, and Container Corp. of America v. Franchise Tax Board. It offers classification of Gross Receipts Taxes as income taxes in different states of the U.S.
- Subjects
UNITED States; UNITED States tax laws; OKLAHOMA Tax Commission v. Jefferson Lines Inc. (Supreme Court case); CONTAINER Corp. of America; INCOME tax laws; INTERSTATE commerce clause; ACTIONS &; defenses (Law)
- Publication
Tax Lawyer, 2011, Vol 64, Issue 4, p901
- ISSN
0040-005X
- Publication type
Article