Disallowing Business SALT Raises Significant Revenue for Reconciliation but Slows Economic Growth3 min read
ResearchDecember 1, 1994July 24, 2023 Does the Transfer Pricing Penalty Violate the Fourth Amendment to the Constitution?1 min read
ResearchSeptember 1, 1994July 24, 2023 Is the Transfer Pricing Penalty Counterproductive? A View Through the Commissioner’s Study3 min read
ResearchJanuary 14, 1994July 24, 2023 A Critical Analysis of the Taxation of Business Hedging and the Case for Comprehensive Congressional Legislation4 min read