Double Taxation: Identifying the Hidden Tax Burden in America's Cities

In: Urban affairs quarterly, Volume 19, Issue 2, p. 241-254

Abstract

Double taxation occurs to varying degrees in all but a few states. It is especially great in the Southeast. Interest in double taxation has been particularly intense in Georgia and Florida, where numerous studies have been conducted to determine double taxation amounts. Study results have been used by city officials to win concessions from county governments in Georgia and Florida. Similar studies could benefit cities in other states where the amount of double taxation is high.