Business Taxes

Border Tax Adjustments and Fundamental Tax Reform

November 1, 2001

The Economics of Government Subsidies: The Case of Rural Electric Cooperatives and the Propane Gas Industry

November 1, 2001

The Corporate Tax Burden

October 1, 2001

It’s Not the Luck of the Irish — It’s Their Low Corporate Taxes

May 15, 2001

Going Bananas Over the FSC

June 15, 2000

International Aspects of Tax Reform

April 1, 2000

The FSC Conundrum

March 20, 2000

Humility As Trade Policy

January 10, 2000

Hiding Protectionism in the Tax Code

February 2, 1999

The Open and Closed Case for Cross-Border Capital Flows

November 1, 1998

The Federal Corporate Income Tax Since WWII

August 1, 1998

State Tax Rates and 1996 Collections

February 1, 1998

Promoting Trade, Shackling Our Traders

November 1, 1997

The President’s Paradoxical Reforms for U.S. Companies’ Foreign Oil and Gas Income

June 1, 1997

Global Organizations and Taxes: An Analysis of the Dividend, Interest, Royalty, and Management Fee Payments Between U.S. Multinationals’ Foreign Affiliates

June 1, 1997

A Half Century of Small Business Federal Income Tax Rates and Collections

October 1, 1996

The Impact of Federal Taxes on the Use of Debt by Closely-Held Corporations

November 1, 1995

The Determinants of the Choice of Income Type as a Measure of Performance in Bonus Plans

October 1, 1995

The Approaching State Corporate Income Tax Crisis

September 10, 1995

European Community Tax Harmonization and the Implications for U.S. Tax Policy

February 1, 1995