For more on corporate taxes, see Kyle's recent study "U.S. Multinationals Paid More Than $100 Billion in Foreign Income 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
States Moving Away From Taxes on Tangible Personal Property | Posted October 04, 2012 By Joyce Errecart, Ed Gerrish, Scott Drenkard
Unemployment Insurance Taxes: Options for Program Design and Insolvent Trust Funds | Posted October 17, 2011 By Joseph Henchman
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
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
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
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.
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
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 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
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