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gross receipts tax
A gross receipts tax or gross excise tax is a tax on the total gross revenues of a company, regardless of their source. A gross receipts tax is similar to a sales tax, but it is levied on the seller of goods or service consumers. This is compared to other taxes listed as separate line items on billings, are not directly included in the listed price of the item, and are not a factor in markup or profit on company sales. A gross receipts tax has a pyramid effect that increases the actual taxable percentage as it passes through the product or service life-cycle.
==Criticism==
Economists have criticized gross receipts taxes for encouraging vertical integration among companies and imposing different effective tax rates across different industries.
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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