ResearchJanuary 2, 2002July 24, 2023 Overview of the Foreign Sales Corporation/Extraterritorial Income (FSC/ETI) Exclusion6 min read
ResearchNovember 1, 2001July 24, 2023 A Primer on the Corporate Income Tax: Incidence, Efficiency and Equity Issues2 min read
ResearchNovember 1, 2001July 24, 2023 The Economics of Government Subsidies: The Case of Rural Electric Cooperatives and the Propane Gas Industry3 min read
ResearchApril 1, 2001July 24, 2023 One-Time Tax Rebates Will Fall Short of Political Promises and Public Expectations
ResearchFebruary 1, 2000July 24, 2023 The Unintended Consequences of the Inland Waterway Excise Tax2 min read
ResearchMay 1, 1999July 24, 2023 How Excise Tax Differentials Affect the Cross-Border Sales of Beer in the United States
ResearchJanuary 1, 1999July 24, 2023 Federal Excise Taxes and the Distribution of Taxes Under Tax Reform1 min read