ResearchJanuary 1, 1997July 24, 2023 How Firms Responded to the New Tax Law Limiting the Deductibility of Certain Executive Compensation3 min read
ResearchNovember 1, 1996July 24, 2023 Economic Expansion Leads Higher Taxes on Median One- and Two-Earner American Families1 min read
DataOctober 1, 1996August 2, 2023 A Half Century of Small Business Federal Income Tax Rates and Collections1 min read
ResearchMarch 1, 1996July 24, 2023 What Generates Goodwill? An Examination of the Relation between Purchased Goodwill and Acquired Firms’ Expenditures on Advertising and Research and Development3 min read
ResearchNovember 1, 1995July 24, 2023 The Impact of Federal Taxes on the Use of Debt by Closely-Held Corporations1 min read
ResearchOctober 1, 1995July 24, 2023 The Determinants of the Choice of Income Type as a Measure of Performance in Bonus Plans2 min read
ResearchJuly 1, 1995July 24, 2023 An Analysis of the Tax Burden and Compliance Costs of the Armey-Shelby Flat Tax1 min read
ResearchMay 1, 1995July 24, 2023 How Will Alternative Tax Reform Plans Affect the Jones Family?2 min read
ResearchMarch 1, 1995October 25, 2024 Analysis and Summary of the “Contract with America Tax Relief Act of 1995”1 min read
ResearchFebruary 1, 1995February 13, 2024 European Community Tax Harmonization and the Implications for U.S. Tax Policy2 min read
ResearchDecember 1, 1994July 24, 2023 Does the Transfer Pricing Penalty Violate the Fourth Amendment to the Constitution?1 min read
ResearchNovember 10, 1994July 24, 2023 United States International Tax Policy: Tax Neutrality or Investment Protectionism?3 min read
ResearchOctober 1, 1994July 24, 2023 Has Taxable Income Overtaken Financial Reporting Income?1 min read
ResearchOctober 1, 1994August 2, 2023 Effects of Tax Policy on Corporate Financing Decisions: Integration of the Corporate and Personal Income Tax5 min read
ResearchSeptember 1, 1994July 24, 2023 Is the Transfer Pricing Penalty Counterproductive? A View Through the Commissioner’s Study3 min read