Beebe, Joyce2018-03-162018-03-162018Beebe, Joyce. "A Primer on Gross Receipts Taxes." <i>Issue Brief,</i> 01.09.18, (2018) James A. Baker III Institute for Public Policy: <a href="https://www.bakerinstitute.org/research/primer-gross-receipts-taxes/">https://www.bakerinstitute.org/research/primer-gross-receipts-taxes/</a>.https://hdl.handle.net/1911/99710At least four states are currently considering adopting a gross receipts tax (GRT) to replace their obsolete tax systems and improve revenues, yet Texas legislators have made attempts to repeal its franchise tax, a form of the GRT. Fellow Joyce Beebe explains the structure of the GRT and examines these seemingly conflicting trends in this issue brief.bi-brief-010918-cpf-grossreceiptstax