Other Academic Papers

 
 

Technical working papers and other academic and methodological studies.

Frequently Asked Questions on the Expiring Bush-Era Tax Cuts | Posted May 27, 2010
Corporate Taxes and Wages: Evidence from the 50 States | Posted August 06, 2009 By Robert Carroll
Who Pays for Climate Policy? New Estimates of the Household Burden and Economic Impact of a U.S. Cap-and-Trade System | Posted March 16, 2009 By Andrew Chamberlain
Moving Forward with Bipartisan Tax Policy | Posted February 12, 2009 By Diane Lim Rogers, Maya MacGuineas, John E. Chapoton, Robert Carroll
Tax Foundation State and Local Tax Burden Estimates for 2008: An In-Depth Analysis and Methodological Overview | Posted August 07, 2008
Tax Freedom Day: A Description of Its Calculation and Answers to Some Methodological Questions | Posted March 26, 2008 By TF Staff
Estimating Federal Tax Burdens for Major City Areas, Counties, and U.S. Congressional Districts | Posted March 22, 2007 By Gerald Prante, Andrew Chamberlain
Who Pays Taxes and Who Receives Government Spending? An Analysis of Federal, State and Local Tax and Spending Distributions, 1991-2004 | Posted March 22, 2007 By Gerald Prante, Andrew Chamberlain
Competitive Advantage: A Study of the Federal Tax Exemption for Credit Unions | Posted February 28, 2005 By John A. Tatom, Ph.D.
67th National Conference and Annual Dinner | Posted November 18, 2004
Global Organizations and Taxes: An Analysis of the Dividend, Interest, Royalty, and Management Fee Payments Between U.S. Multinationals' Foreign Affiliates | Posted June 01, 1997 By Julie Collins, Douglas A. Shackelford
How Firms Responded to the New Tax Law Limiting the Deductibility of Certain Executive Compensation | Posted January 01, 1997 By Marilyn F Johnson, Susan Porter
A Journalist's Handbook on Tax Reform | Posted May 01, 1996 By Annette Nellen
What Generates Goodwill? An Examination of the Relation between Purchased Goodwill and Acquired Firms' Expenditures on Advertising and Research and Development | Posted March 01, 1996 By Frances L. Ayres, Betty R. Jackson
The Impact of Federal Taxes on the Use of Debt by Closely-Held Corporations | Posted November 01, 1995 By C. Bryan Cloyd, Stephen T. Limberg, John R. Robinson
The Determinants of the Choice of Income Type as a Measure of Performance in Bonus Plans | Posted October 01, 1995 By Gregory A. Carnes, Daryl M. Guffey
European Community Tax Harmonization and the Implications for U.S. Tax Policy | Posted February 01, 1995 By Tracy Kaye
Effects of Tax Policy on Corporate Financing Decisions: Integration of the Corporate and Personal Income Tax | Posted October 01, 1994 By Keith F. Sellers, D.B.A, Deborah W. Thomas, J.D., Craig T. Schulman, Ph.D.
More U.S. Revenue? An Analysis of the European Community VAT: Implications for U.S. Tax Policy | Posted July 01, 1994 By John R. McGowan
Taxation and the Competitiveness of U.S. Firms in World Markets | Posted June 01, 1994 By Joosung Jun
A History and Overview of Estate Taxes in the United States | Posted January 01, 1994 By Patrick Fleenor
Taxes and Foreign Acquisitions in the United States | Posted November 01, 1993 By Julie Collins, Douglas A. Shackelford
The Income Tax Compliance Cost of Big Business | Posted November 01, 1993 By Marsha Blumenthal, Joel Slemrod
The Competitive Burden: Tax Treatment of Multinationals | Posted October 01, 1991
Competitive Tax Disadvantages Faced by U.S. Multinationals | Posted January 01, 1990 By B. Anthony Billings
Tax Burden by Income Class, 1986-1987 | Posted February 01, 1989 By TF Staff
More Battles over Tax Burdens | Posted April 16, 1987
Flatter Taxes and Fatter Bases: An Evaluation of Current Proposals | Posted January 01, 1985
Federal Tax Burdens in States and Metropolitan Areas | Posted April 01, 1974 By TF Staff
Allocating Tax Burdens and Government Benefits by Income Class | Posted January 01, 1967 By TF Staff
Tax Burdens and Benefits of Government Expenditures By Income Class, 1961 and 1965 | Posted January 01, 1967 By TF Staff
Current Problems and Issues in State Taxation of interstate Commerce | Posted January 30, 1966
Allocation of the Tax Burden by Income Class | Posted May 01, 1960 By TF Staff
The Tax Burden in Relation to National Income and Product | Posted September 01, 1957 By TF Staff
Allocating the Federal Tax Burden Among the States | Posted April 01, 1957 By TF Staff
Impact of the Excess Profits Tax of 1952 | Posted November 01, 1952 By TF Staff
Financing Defense: Is An Excess Profits Tax the Solution? | Posted December 01, 1950 By TF Staff
Excess Profits Taxation: A Compilation of Materials on Excess Profits Taxation | Posted August 01, 1940 By TF Staff