Why Did Florida's Corporate Income Tax Revenue Fall While Corporate Profits Rose?

Posted: 4 Mar 2004

See all articles by Florida Senate Committee on Finance and Taxation

Florida Senate Committee on Finance and Taxation

Government of the State of Florida - Senate Committee on Finance and Taxation

Abstract

The report considers why Florida corporate income tax revenue has fallen as a percent of Florida's personal income. The report recommends adopting combined reporting and a throwback rule, and amending the definitions of business income and nonbusiness income.

Suggested Citation

on Finance and Taxation, Florida Senate Committee, Why Did Florida's Corporate Income Tax Revenue Fall While Corporate Profits Rose?. Available at SSRN: https://ssrn.com/abstract=513044

Florida Senate Committee On Finance and Taxation (Contact Author)

Government of the State of Florida - Senate Committee on Finance and Taxation

404 South Monroe Street
Tallahassee, FL 32399-1100
United States

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