The Tax Foundation -

publications

Background Papers

2009 State Business Tax Climate Index (Sixth Edition), by Josh Barro, October 6, 2008
Paying at the Pump: Gasoline Taxes in America, by Jonathan Williams, October 16, 2007
Appropriation by Litigation: Estimating the Cost of Judicial Mandates for State and Local Education Spending, by Chris Atkins, July 26, 2007
Gambling with Tax Policy: States’ Growing Reliance on Lottery Tax Revenue, by Alicia Hansen, July 3, 2007
Gross Receipts Taxes in State Government Finances: A Review of Their History and Performance, by John L. Mikesell, January 31, 2007
Telecommunications Deregulation in Texas: An Analysis of the 2005 Competition Act, by Donald L. Alexander, Ph.D., December 8, 2005
A Twentieth Century Tax in the Twenty-First Century: Understanding State Corporate Tax Systems, by Chris Atkins, September 30, 2005
State Excise Taxation: Horse-and-Buggy Taxes In an Electronic Age, by Richard E. Wagner, Ph.D., May 31, 2005
Fundamental Tax Reform: The Experience of OECD Countries, by Jeffrey Owens, February 16, 2005
Lotteries and State Fiscal Policy, by Alicia Hansen, October 1, 2004
A Critique of the National Research Council and Institute of Medicine's Recommendation to Raise Alcohol Excises to Curb Underage Drinking, by Patrick Fleenor, March 1, 2004
Manufacturing Employment, Productivity and the Business Cycle, by John A. Tatom, Ph.D., February 1, 2004
The Economic and Political Implications of Repealing the Corporate Alternative Minimum Tax, by Michael S. Knoll and Terrence Chorvat, February 1, 2002
The Economics of Government Subsidies: The Case of Rural Electric Cooperatives and the Propane Gas Industry, by William P. Orzechowski, November 1, 2001
A Primer on the Corporate Income Tax: Incidence, Efficiency and Equity Issues, by Michael L. Marlow, November 1, 2001
Border Tax Adjustments and Fundamental Tax Reform, by William P. Orzechowski, November 1, 2001
Who Bears the Ancillary Cost of Tobacco Use?, by Patrick Fleenor, January 1, 2001
The Cost of Complying with the U.S. Federal Income Tax, by J. Scott Moody, November 1, 2000
Taxing Talk: The Telephone Excise Tax and the Universal Service Fees, by Stephen J. Entin, March 1, 2000
The Unintended Consequences of the Inland Waterway Excise Tax, by John Dunham, February 1, 2000
A Primer on the Economic Implications of Marginal Tax Rates, by Patrick Fleenor, November 1, 1999
How Excise Tax Differentials Affect the Cross-Border Sales of Beer in the United States, by Patrick Fleenor, May 1, 1999
Tax Reform Transition: From Obstacle to Tail Wind, by J. D. Foster, Ph.D., March 1, 1999
Federal Excise Taxes and the Distribution of Taxes Under Tax Reform, by J. Scott Moody, January 1, 1999
A Primer on the Taxation of Electronic Commerce, by Claire Hintz, November 1, 1998
The Open and Closed Case for Cross-Border Capital Flows, by J. D. Foster, Ph.D., November 1, 1998
How Excise Tax Differentials Affect Interstate Smuggling and Cross-Border Sales of Cigarettes in the United States, by Patrick Fleenor, October 1, 1998
Burning Issues in the Tobacco Settlement: An Economic Perspective, by Jane Gravelle, July 1, 1998
Spending the Surplus: Tax Reduction Options, by Claire Hintz, April 1, 1998
The Regressivity of Sin Taxes: The Lifetime Tax Burden of Taxes on Alcohol and Cigarettes, by Andrew B. Lyon and Robert B. Schwab, November 1, 1997
Promoting Trade, Shackling Our Traders, by J. D. Foster, Ph.D., November 1, 1997
The President's Paradoxical Reforms for U.S. Companies' Foreign Oil and Gas Income, by J. D. Foster, Ph.D., June 1, 1997
Excise Taxes and Sound Tax Policy, by John R. McGowan, May 1, 1997
The Use and Abuse of Exise Taxes, by Dwight R. Lee, Ph.D., May 1, 1997
Principles and Practices of Tax Reform Transition, by J. D. Foster, Ph.D., March 1, 1997
The Concept of Income Revisited: An Investigation into the Double Taxation of Saving, by Arthur P. Hall, Ph.D., February 1, 1997
Tax Differentials on the Interstate Smuggling and Cross-Border Sales of Cigarettes in the United States, by Patrick Fleenor, October 1, 1996
The Flax Tax and Housing Values, by J. D. Foster, Ph.D., May 1, 1996
The Approaching State Corporate Income Tax Crisis, by J. Dwight Evans, September 10, 1995
Does the Transfer Pricing Penalty Violate the Fourth Amendment to the Constitution?, by J. Dwight Evans, December 1, 1994
United States International Tax Policy: Tax Neutrality or Investment Protectionism?, by J. D. Foster, Ph.D., November 10, 1994
Has Taxable Income Overtaken Financial Reporting Income?, by B. Anthony Billings, October 1, 1994
Is the Transfer Pricing Penalty Counterproductive? A View Through the Commissioner's Study, by J. Dwight Evans, September 1, 1994
An Analysis of the Disincentive Effects of the Estate Tax on Entrepreneurship, by Patrick Fleenor and J. D. Foster, Ph.D., June 1, 1994
A Critical Analysis of the Taxation of Business Hedging and the Case for Comprehensive Congressional Legislation, by J. Dwight Evans, January 14, 1994
Uncompensated Reserve Requirements: The Hidden Tax on Our Banks, by Arthur P. Hall, Ph.D., November 11, 1993
The Research and Experimentation Tax Credit, by Chris R. Edwards, November 1, 1993
A Critical Analysis of Tax Distribution Studies Conducted by the Congressional Budget Office, by Patrick J. Wilkie, November 18, 1992