Background Papers

 
 

Longer scholarly studies of tax policy issues, including the State Business Tax Climate Index, international tax policy, and lottery taxes.

The Tax Treatment of Capital Assets and Its Effect on Growth: Expensing, Depreciation, and the Concept of Cost Recovery in the Tax System | Posted April 24, 2013 By Stephen J. Entin
How Is the Money Used? Federal and State Cases Distinguishing Taxes and Fees | Posted March 27, 2013 By Joseph Henchman
Annual State-Local Tax Burden Ranking (2010) - New York Citizens Pay the Most, Alaska the Least | Posted October 23, 2012 By Elizabeth Malm, Gerald Prante
2013 State Business Tax Climate Index | Posted October 09, 2012 By Scott Drenkard, Joseph Henchman
States Moving Away From Taxes on Tangible Personal Property | Posted October 04, 2012 By Joyce Errecart, Ed Gerrish, Scott Drenkard
2012 State Business Tax Climate Index | Posted January 25, 2012 By Mark Robyn
Unemployment Insurance Taxes: Options for Program Design and Insolvent Trust Funds | Posted October 17, 2011 By Joseph Henchman
Paying at the Pump: Gasoline Taxes in America | Posted October 16, 2007 By Jonathan Williams
Appropriation by Litigation: Estimating the Cost of Judicial Mandates for State and Local Education Spending | Posted July 26, 2007 By Chris Atkins
Gambling with Tax Policy: States' Growing Reliance on Lottery Tax Revenue | Posted July 03, 2007 By Alicia Hansen
Gross Receipts Taxes in State Government Finances: A Review of Their History and Performance | Posted January 31, 2007 By John L. Mikesell
Telecommunications Deregulation in Texas: An Analysis of the 2005 Competition Act | Posted December 08, 2005 By Donald L. Alexander, Ph.D.
A Twentieth Century Tax in the Twenty-First Century: Understanding State Corporate Tax Systems | Posted September 30, 2005 By Chris Atkins
State Excise Taxation: Horse-and-Buggy Taxes In an Electronic Age | Posted May 31, 2005 By Richard E. Wagner, Ph.D.
Fundamental Tax Reform: The Experience of OECD Countries | Posted February 16, 2005 By Jeffrey Owens
Lotteries and State Fiscal Policy | Posted October 01, 2004 By Alicia Hansen
A Critique of the National Research Council and Institute of Medicine's Recommendation to Raise Alcohol Excises to Curb Underage Drinking | Posted March 01, 2004 By Patrick Fleenor
Manufacturing Employment, Productivity and the Business Cycle | Posted February 01, 2004 By John A. Tatom, Ph.D.
The Economic and Political Implications of Repealing the Corporate Alternative Minimum Tax | Posted February 01, 2002 By Terrence Chorvat, Michael S. Knoll
Border Tax Adjustments and Fundamental Tax Reform | Posted November 01, 2001 By William P. Orzechowski
A Primer on the Corporate Income Tax: Incidence, Efficiency and Equity Issues | Posted November 01, 2001 By Michael L. Marlow
The Economics of Government Subsidies: The Case of Rural Electric Cooperatives and the Propane Gas Industry | Posted November 01, 2001 By William P. Orzechowski
Who Bears the Ancillary Cost of Tobacco Use? | Posted January 01, 2001 By Patrick Fleenor
The Cost of Complying with the U.S. Federal Income Tax | Posted November 01, 2000 By J. Scott Moody
Taxing Talk: The Telephone Excise Tax and the Universal Service Fees | Posted March 01, 2000 By Stephen J. Entin
The Unintended Consequences of the Inland Waterway Excise Tax | Posted February 01, 2000 By John Dunham
A Primer on the Economic Implications of Marginal Tax Rates | Posted November 01, 1999 By Patrick Fleenor
How Excise Tax Differentials Affect the Cross-Border Sales of Beer in the United States | Posted May 01, 1999 By Patrick Fleenor
Tax Reform Transition: From Obstacle to Tail Wind | Posted March 01, 1999 By J. D. Foster, Ph.D.
Federal Excise Taxes and the Distribution of Taxes Under Tax Reform | Posted January 01, 1999 By J. Scott Moody
The Open and Closed Case for Cross-Border Capital Flows | Posted November 01, 1998 By J. D. Foster, Ph.D.
A Primer on the Taxation of Electronic Commerce | Posted November 01, 1998 By Claire Hintz
How Excise Tax Differentials Affect Interstate Smuggling and Cross-Border Sales of Cigarettes in the United States | Posted October 01, 1998 By Patrick Fleenor
Burning Issues in the Tobacco Settlement: An Economic Perspective | Posted July 01, 1998 By Jane Gravelle
Spending the Surplus: Tax Reduction Options | Posted April 01, 1998 By Claire Hintz
Promoting Trade, Shackling Our Traders | Posted November 01, 1997 By J. D. Foster, Ph.D.
The Regressivity of Sin Taxes: The Lifetime Tax Burden of Taxes on Alcohol and Cigarettes | Posted November 01, 1997 By Andrew B. Lyon, Robert B. Schwab
The President's Paradoxical Reforms for U.S. Companies' Foreign Oil and Gas Income | Posted June 01, 1997 By J. D. Foster, Ph.D.
The Use and Abuse of Excise Taxes | Posted May 01, 1997 By Dwight R. Lee, Ph.D.
Excise Taxes and Sound Tax Policy | Posted May 01, 1997 By John R. McGowan
Principles and Practices of Tax Reform Transition | Posted March 01, 1997 By J. D. Foster, Ph.D.
The Concept of Income Revisited: An Investigation into the Double Taxation of Saving | Posted February 01, 1997 By Arthur P. Hall, Ph.D.
Tax Differentials on the Interstate Smuggling and Cross-Border Sales of Cigarettes in the United States | Posted October 01, 1996 By Patrick Fleenor
The Flax Tax and Housing Values | Posted May 01, 1996 By J. D. Foster, Ph.D.
The Approaching State Corporate Income Tax Crisis | Posted September 10, 1995 By J. Dwight Evans
Does the Transfer Pricing Penalty Violate the Fourth Amendment to the Constitution? | Posted December 01, 1994 By J. Dwight Evans
United States International Tax Policy: Tax Neutrality or Investment Protectionism? | Posted November 10, 1994 By J. D. Foster, Ph.D.
Has Taxable Income Overtaken Financial Reporting Income? | Posted October 01, 1994 By B. Anthony Billings
Is the Transfer Pricing Penalty Counterproductive? A View Through the Commissioner's Study | Posted September 01, 1994 By J. Dwight Evans
An Analysis of the Disincentive Effects of the Estate Tax on Entrepreneurship | Posted June 01, 1994 By J. D. Foster, Ph.D., Patrick Fleenor

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