ResearchNovember 1, 2001July 24, 2023 A Primer on the Corporate Income Tax: Incidence, Efficiency and Equity Issues2 min read
BlogMay 15, 2001July 24, 2023 It’s Not the Luck of the Irish — It’s Their Low Corporate Taxes4 min read
DataOctober 1, 1996August 2, 2023 A Half Century of Small Business Federal Income Tax Rates and Collections1 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
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
ResearchJanuary 1, 1990August 2, 2023 Competitive Tax Disadvantages Faced by U.S. Multinationals2 min read