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Fiscal Facts

Comparing Financing of the House and Senate Health Care Reform Plans, by Gerald Prante, October 30, 2009
Where Do State and Local Governments Concentrate Their Spending?, by Gerald Prante, October 29, 2009
New Jersey and New York Counties Rank Highest in Property Tax, Louisiana Parishes Lowest, by Gerald Prante, October 28, 2009
Can Income Tax Hikes Close the Deficit?, by William Ahern, October 22, 2009
Updated State and Local Option Sales Tax, by Kail Padgitt, October 16, 2009
If Medicare Cuts Proposed in Baucus Plan Are To Be Believed, Long-Term Deficit Outlook Is Favorable, by Gerald Prante, October 15, 2009
Where Do State and Local Governments Get Their Tax Revenue?, by Gerald Prante, October 9, 2009
Distributional Effects of the House of Representatives’ Health Care Reform Bill, by Scott A. Hodge, October 6, 2009
New Census Data on Property Taxes on Homeowners, by Gerald Prante, September 22, 2009
New Data and Research on State Governments on Tax Foundation Website , by TF Staff, September 21, 2009
Basic Facts on Redistribution and the Impact of Obama’s Policies, by Scott A. Hodge, September 21, 2009
Accounting for What Families Pay in Taxes and What They Receive in Government Spending, by Scott A. Hodge, September 21, 2009
Inflation Adjustment of Tax Brackets Almost Zero for Next Year, by Mark Robyn and Gerald Prante, September 16, 2009
"Amazon Tax" Unconstitutional and Unwise, by Joseph Henchman and Justin Burrows, September 15, 2009
Towards Understanding the Full Burden of High Tax Rates, by Robert Carroll, August 14, 2009
Outline of Individual and Employer Coverage under House Health Care Reform Bill, by Gerald Prante, August 12, 2009
U.S. Lags while Competitors Accelerate Corporate Income Tax Reform, by Scott A. Hodge and Andre Dammert, August 5, 2009
Summary of Latest Federal Individual Income Tax Data, by Gerald Prante, July 30, 2009
The Economic Cost of High Tax Rates, by Robert Carroll, July 29, 2009
Finding Stable Ground: California Reform Commission Puts Tax Overhaul on Table, by Micah Cohen and Kiran Sheffrin, July 27, 2009
New Surtax and Expiring Tax Cuts Could Hit Business Income Simultaneously, by Scott A. Hodge, July 17, 2009
Past Sotomayor Opinions Not Encouraging for Opponents of State Tax Overreaching, by Travis Greaves and Joseph Henchman, July 14, 2009
If Health Surtax Is 5.4 Percent, Taxpayers in 39 States Would Pay a Top Tax Rate Over 50%, by TF Staff, July 14, 2009
Some States Respond to Budget Shortfalls with Tax Increases, by Mark Robyn and Kail Padgitt, July 13, 2009
If Health Surtax Is 3 Percent, Taxpayers in 24 States Would Pay a Top Tax Rate Over 50% , by TF Staff, July 13, 2009
The Dam Bursts in the Beaver State: Oregon’s Wave of Tax Increases and New Spending, by Jack Mountjoy and Joseph Henchman, July 9, 2009
The Pine Tree State Chops Down Income Tax: Maine Enacts Major Tax Reform, by Kail Padgitt, June 23, 2009
Justice Souter’s Tax Opinions Show Steady Erosion of Respect for Commerce Clause, by Travis Greaves, June 3, 2009
New Jersey’s Gubernatorial Race, Part II: Governor Corzine’s Challengers Call for Lowering Tax Burdens , by Joseph Henchman, May 27, 2009
New Jersey’s Gubernatorial Race, Part I: Governor Corzine Proposes 10.75% Income Tax Rate , by Joseph Henchman, May 27, 2009
Economic Incidence: Consumers May Not Remit Ohio’s Tax on Grocery Sales, But They Pay It, by Joseph Henchman, Maurice Thompson and Justin Burrows, May 26, 2009
A Golden Opportunity: California’s Budget Crisis Offers a Chance to Fix a Broken Tax System, by Joseph Henchman, May 18, 2009
The Price of Paradise: Hawaii Becomes Fifth State to Adopt New Income Tax Brackets on High-Earners, by Joseph Henchman and Mark Robyn, May 12, 2009
Border Zone Cigarette Taxation: Arkansas’s Novel Solution to the Border Shopping Problem, by Mark Robyn, April 9, 2009
From the House That Ruth Built to the House the IRS Built, by Travis Greaves and Joseph Henchman, April 6, 2009
The Effect of the Federal Cigarette Tax Increase on State Revenue, by Patrick Fleenor, April 1, 2009
Proposed Tax on AIG Bonuses Raises Constitutional and Policy Concerns, by Joseph Henchman, March 27, 2009
States Use Gentle Hand in Taxing Timberland, by Travis Greaves, March 25, 2009
Update: The Tax Savings from Final Fiscal Stimulus, by Mark Robyn, February 23, 2009
Update: The Tax Savings from Fiscal Stimulus , by Mark Robyn, February 13, 2009
The Tax Savings from Fiscal Stimulus , by Robert Carroll and Mark Robyn, February 6, 2009
Charging Taxpayers for Tax Collection Is a Tax: Weisblat v. City of San Diego, by Joseph Henchman and Travis Greaves, February 6, 2009
New York Governor David Paterson’s Tax and Fee Proposals a Mixed Bag, by Josh Barro, January 22, 2009
Funding S-CHIP with Federal Cigarette Tax Increase is Poor Tax Policy, by Joseph Henchman and Gerald Prante, January 15, 2009
New Census Data on Property Taxes on Homeowners, by Gerald Prante and Mark Robyn, December 12, 2008
Permitting Class Refund Actions Is Key to Effective Challenges of Illegal Taxes: Ardon v. City of Los Angeles, by Joseph Henchman and Travis Greaves, November 24, 2008
NYC May See Higher Income, Sales and Property Taxes, by Josh Barro, November 12, 2008
Voters Will Consider Tax-Related Ballot Initiatives in 23 States, by Joseph Henchman, October 31, 2008
Transit Agencies in Bind Due to SILO Deals and AIG Collapse, by Joseph Henchman, October 30, 2008
The Effect of the Presidential Candidates' Tax Plans on Flow-Through Businesses, by Robert Carroll, October 23, 2008
North Dakota's Measure 2: How Would Rate Cuts Affect the Peace Garden State's Competitiveness?, by Joseph Henchman, October 17, 2008
How Do the Presidential Candidates' Tax Plans Affect Taxpayers' Marginal Tax Rates?, by Robert Carroll, October 6, 2008
Would the Proposed Bailout Affect Local Property Tax Collections?, by Joseph Henchman, September 29, 2008
McCain and Obama Both Play Loose with Facts on Tax Issues in First Debate, by Gerald Prante, September 27, 2008
New Census Data on Property Taxes on Homeowners, by Gerald Prante, September 23, 2008
Both Candidates' Tax Plans Will Reduce Millions of Taxpayers' Liability to Zero (or Less), by Scott A. Hodge, September 19, 2008
KPMG Study Finds U.S. Corporate Tax Rate Higher Than Every Global Region, by Scott A. Hodge, September 17, 2008
McCain's Health Credit: The Intersection of Health Policy and Tax Policy, by Robert Carroll, September 16, 2008
Comparing International Corporate Tax Rates: U.S. Corporate Tax Rate Increasingly Out of Line by Various Measures, by Robert Carroll, August 28, 2008
Tax Foundation Urges Texas Court to Avoid Sparking an Interstate Tax War, by Joseph Henchman and Paul Galindo, August 25, 2008
The 2001 and 2003 Tax Relief: The Benefit of Lower Tax Rates, by Robert Carroll, August 23, 2008
Obama's Income Tax Cliff for Senior Citizens, by Mark Robyn, August 22, 2008
The Right Prescription for Mississippi, by Joseph Henchman, August 19, 2008
Indiana Court Should Avoid Education Finance Mess: Bonner v. Daniels, by Joseph Henchman and Paul Galindo, August 18, 2008
Senator McCain?s and Senator Obama?s Tax Plans: Different Roads Taken, by Robert Carroll, August 15, 2008
U.S. Corporate Taxes Now 50 Percent Higher than OECD Average, by Scott A. Hodge, August 13, 2008
California Legislators Push for More Double-Digit Income Tax Rates, by William Ahern, July 14, 2008
County and City Income Taxes Clustered in States with Poor Tax Climates, by Joseph Henchman, July 11, 2008
Hard Numbers on Obama?s Redistribution Plan, by Scott A. Hodge, June 25, 2008
Arizona's Special Interest Laundry List, by Josh Barro and Joseph Henchman, June 24, 2008
The Presidential Election Campaign Fund: A Voluntary Tax That Stirs Little Enthusiasm, by Mark Robyn, June 20, 2008
Sound Tax Policy Coming to New York (?), by Josh Barro, June 6, 2008
Obama?s Plan to Abolish the Social Security Wage Ceiling: A State-by-State Breakdown, by Gerald Prante, May 30, 2008
The Distributional Impact of Windfall Profits Taxes and a Gas Tax Holiday, by Gerald Prante, May 2, 2008
Case Presents Opportunity to Ensure Uniform Application of Tax Code and Prevent Harm to Taxpayers, by Joseph Henchman and Matthew Reddington, April 28, 2008
States Should Avoid Sales Taxes on Nonprofit Hospital Purchases, by Joseph Henchman, April 11, 2008
Maryland Flouts Regional Tax Competition with Historic Tax Hike, by William Ahern, April 9, 2008
The Economic Consequences of Being Left Behind: A U.S. Business Tax System that is Out of Line Internationally, by Robert Carroll, April 4, 2008
More Bad Ideas for Housing Tax Credits, by Gerald Prante, April 3, 2008
An Economic Analysis of Georgia?s Tax Cut Proposals, by Gerald Prante, March 28, 2008
What Is Proper Tax Policy for Smokeless Tobacco Products?, by Gerald Prante, March 26, 2008
U.S. States Lead the World in High Corporate Taxes, by Scott A. Hodge, March 18, 2008
The Distributional Effects of Fiscal Stimulus, by TF Staff, January 24, 2008
Tax Revenue and Distributional Effects of Lowering 10% Bracket to Zero for 2008, by Gerald Prante and Patrick Fleenor, January 18, 2008
States Target Cell Phones for a Stealth, Burdensome Tax, by Joseph Henchman, January 18, 2008
Fiscal Stimulus: Missing the Big Picture?, by Robert Carroll, January 11, 2008
Buffett?s Facts Are Wrong: Top 1% Now Paying Record Level of Taxes, by Scott A. Hodge, December 13, 2007
Hypothetical Examples of Families Affected by the AMT Patch, by Gerald Prante, December 12, 2007
Maryland Legislature Approves New Taxes Across the Board: A Regional Comparison of the Three Possible Alternatives, by William Ahern, November 13, 2007
A State-by-State Estimate of Individual Income Tax Changes from Rangel?s ?Mother of All Reforms? Bill, by Gerald Prante, October 29, 2007
Rangel?s ?Mother of All Tax Reforms? Bill Overshadows Much Bigger Question: What to Do in 2011?, by Gerald Prante, October 26, 2007
Governor O?Malley?s Tax Plan Puts Maryland at Risk in Regional Tax Competition, by Curtis S. Dubay, October 26, 2007
Congress Finally Considers Lower Corporate Tax Rate but Underestimates International Tax Competition, by Chris Atkins and Scott A. Hodge, October 25, 2007
Small Problems in 2007 Tax Filing Could Be Huge in 2008, by Gerald Prante and Mark Robyn, October 25, 2007
Personalizing the Corporate Income Tax, by Scott A. Hodge and Gerald Prante, October 25, 2007
Inflation Adjustments for Tax Brackets Will Be Significantly Smaller in 2008 than in 2007, by Gerald Prante, October 8, 2007
New Census Data Shows Where Property Taxes Hit Homeowners Hardest, by Gerald Prante, September 12, 2007
New Census Data on Income Gives a Welcome Dose of Fact Checking to "Middle-Class" Rhetoric, by Gerald Prante, September 11, 2007
Q&A on the Carried Interest Debate, by TF Staff, September 7, 2007
Expand But Simplify? Education Credits Under Emanuel-Camp-Bayh, by Gerald Prante, September 5, 2007
Questions to Ask Before Raising the Federal Gas Tax, by Gerald Prante, August 27, 2007
Santa Fe Should Not Fatten Budget with Soda Taxes, by Gerald Prante, August 23, 2007
K-12 Spending More Reliant on Federal Government Since No Child Left Behind Act, by Gerald Prante, July 30, 2007
U.S. Still Lagging Behind OECD Corporate Tax Trends, by Chris Atkins and Scott A. Hodge, July 24, 2007
Most Americans Don?t Itemize on Their Tax Returns, by Gerald Prante, July 23, 2007
Questions and Answers on the Alternative Minimum Tax, by Gerald Prante, July 21, 2007
As Presidential Candidates Target Investment Income for Higher Taxes, Which States Stand to Lose the Most?, by Gerald Prante, July 16, 2007
State Tobacco Tax Rates Have Skyrocketed Since Last Federal Tax Increase, by Gerald Prante and Curtis S. Dubay, July 13, 2007
Options for Funding SCHIP Expansion: Cigarette Taxes Least Defensible Alternative, by Gerald Prante, July 13, 2007
What Is 300 Percent of the Poverty Level?, by Gerald Prante, July 11, 2007
In OECD Comparison of Wage Taxes, U.S. Ranking Would Slip Badly if 2001 Tax Cuts Expired, by Chris Atkins, July 9, 2007
A State-by-State Estimate of the Impact of SCHIP Expansion and a 156 Percent Cigarette Tax Hike, by Gerald Prante, June 28, 2007
Comparing Popular Tax Deductions to the Bush Tax Cuts, by Gerald Prante, June 21, 2007
AMT Taxpayers Have Benefited Greatly from Bush Tax Cuts, by Gerald Prante, May 31, 2007
Federal Transfer Payments to Low-Income Households Top $17,000, by Scott A. Hodge, April 25, 2007
Who Will Pay Taxes for Tennessee Governor's "Schools First" Initiative, and Who Will Receive the Spending?, by Andrew Chamberlain and Gerald Prante, April 18, 2007
Movin' on Up: Blagojevich Tax Increase Would Move Illinois into Top 10 on State and Local Tax Burden, by Curtis S. Dubay and Chris Atkins, April 16, 2007
Tax Fairness Would Suffer under Senator Smith's Cigarette Tax Hike, by Patrick Fleenor, March 30, 2007
The Hidden Tax for Sm(all) Business in Governor Blagojevich's Gross Receipts Tax, by Chris Atkins, March 29, 2007
Which Taxes Weigh Most Heavily on Americans with Different Incomes?, by Andrew Chamberlain and Gerald Prante, March 26, 2007
Governor Blagojevich?s Gross Receipts Tax Plan Represents Largest State Tax Increase This Decade, by Jonathan Williams, March 19, 2007
Corporate Tax Reform Will Enhance Kansas Competitiveness, by Jonathan Williams and Chris Atkins, February 21, 2007
Georgia?s Tax System: A Factual Foundation for Fundamental Tax Reform, by Jonathan Williams, January 30, 2007
Married Couples with Children No Longer in Statistical "Middle Class", by Scott A. Hodge, January 29, 2007
Illustration of the President?s Health Care Tax Initiative, by Gerald Prante, January 25, 2007
President to Propose Large Tax Deduction to Spur Health Insurance Purchases, by Gerald Prante, January 22, 2007
IRS Data Reveal Which Congressional Districts Pay the Highest Federal Income Taxes, by Gerald Prante, January 17, 2007
IRS Data Reveal Some Congressional Districts Hit Harder by Alternative Minimum Tax (AMT) than Others, by Andrew Chamberlain and Gerald Prante, January 9, 2007
Double-Taxing Capital Income: How Bad Is the Problem?, by Patrick Fleenor, November 16, 2006
New IRS Data: Tax Code More Progressive in 2004 than in 2000, by Gerald Prante, October 17, 2006
Increase in Child Tax Credit Sends Families with Many Children off the Tax Rolls, by Gerald Prante, October 10, 2006
IRS Data Reveal Which States Benefited Most from 2001 and 2003 Tax Cuts, by Gerald Prante, October 4, 2006
Establishing Physical Presence: Borders Online Case Reveals Court Disharmony in Applying Physical Presence Rules to State Sales Taxes, by Chris Atkins, September 26, 2006
What Is Proper Tax Policy for Smokeless Tobacco Products?, by Gerald Prante, September 22, 2006
New IRS Data Show All Income Groups Have Seen Tax Liabilities Fall Since 2000, by Gerald Prante, September 20, 2006
Sales Tax Holidays: Politically Expedient but Poor Tax Policy, by Jonathan Williams, Curtis S. Dubay and Johanna Mausolf, August 3, 2006
The Business Activity Tax Simplification Act: A Good Standard for Multi-State Business, by Chris Atkins, July 24, 2006
Temporary Gasoline Tax Holidays: Relief for Motorists or Poor Tax Policy?, by Jonathan Williams and Andrew Chamberlain, July 10, 2006
Providing an Accurate Measure of Ohio's State and Local Tax Burden, by Curtis S. Dubay and Chris Atkins, June 19, 2006
Economic vs. Legal Incidence: Comparing Census Bureau Figures with Tax Foundation Tax Burdens, by Gerald Prante and Andrew Chamberlain, June 9, 2006
Options for Reforming the U.S. Corporate Income Tax, by Jonathan Williams and Patrick Fleenor, May 8, 2006
Surge in Corporate Income Tax Collections Offers Opportunity for Tax Reform, by Jonathan Williams, May 8, 2006
Growing Amount of Business Income Taxed by the Individual Income Tax Code, by Gerald Prante and Jonathan Williams, May 8, 2006
U.S. Lagging Behind OECD Corporate Tax Trends, by Scott A. Hodge and Chris Atkins, May 5, 2006
Number of Americans Paying Zero Federal Income Tax Grows to 43.4 Million, by Scott A. Hodge, March 30, 2006
Maryland's Wal-Mart Tax Likely to Hurt Wal-Mart's Workers, by Chris Atkins and Joseph Henchman, March 9, 2006
Majority of Taxpayers Affected by AMT Also Claim Capital Gains or Dividend Income, by Gerald Prante, February 26, 2006
The Importance of Dividend Income for Low-Income Seniors, by Gerald Prante, February 8, 2006
Who Benefits from the Home Mortgage Interest Deduction?, by Gerald Prante, February 6, 2006
Large Oil Industry Tax Payments Undercut Case for Windfall Profits Tax, by Jonathan Williams and Scott A. Hodge, January 31, 2006
Telecommuter Tax Fairness Act of 2005: Restoring Balance to State Taxation of Telecommuters, by Chris Atkins, January 31, 2006
CBO Forecast Shows Rising Spending Continues to Drive Federal Deficits, by Curtis S. Dubay and Scott A. Hodge, January 27, 2006
Lottery Taxes Divert Income from Retirement Savings, by Alicia Hansen and Gerald Prante, January 19, 2006
Reliance on Capital Gains and Dividend Income Tends to Rise with Age, by Scott A. Hodge, December 14, 2005
Telecommunications Deregulation in Texas Promises Increased Competition, Innovation and Efficiency, by Alicia Hansen, December 6, 2005
Majority of Seniors Benefit from Reduced Capital Gains and Dividend Tax Rates, by Scott A. Hodge, December 6, 2005
Oil Company Profits and Tax Collections: Does the U.S. Need a New Windfall Profits Tax?, by Scott A. Hodge and Jonathan Williams, November 9, 2005
Response to the Final Report of the President's Advisory Panel on Federal Tax Reform, by TF Staff, November 1, 2005
Countdown to Tax Reform, Part VI: Cost of Living and Tax Burdens, by Scott A. Hodge, October 27, 2005
State and Federal Treasuries "Profit" More from Gasoline Sales than U.S. Oil Industry, by Scott A. Hodge and Jonathan Williams, October 26, 2005
Countdown to Tax Reform, Part V: High-Income Taxpayers and the Entrepreneurial Class, by Scott A. Hodge, October 25, 2005
Rebuilding Mississippi's Business Tax Climate, by Jonathan Williams and Chris Atkins, October 24, 2005
Countdown to Tax Reform, Part IV: Life Cycle and Income Inequality, by Scott A. Hodge, October 20, 2005
Countdown to Tax Reform, Part III: Who Pays Income Taxes in America?, by Scott A. Hodge, October 18, 2005
Countdown to Tax Reform, Part II: Taxpayers and Non-Payers, by Scott A. Hodge, October 13, 2005
Countdown to Tax Reform, Part I: Not Your Father's Middle Class, by Scott A. Hodge, October 11, 2005
Paying for "Civilized Society" in the Global Marketplace: H.R. 1956's Physical Presence Rule Accurately Matches Taxes Paid and Benefits Received, by Chris Atkins, September 26, 2005
America's Shrinking Income Tax Base Requires Higher Rates for Everyone, by Patrick Fleenor and Andrew Chamberlain, September 21, 2005
Local, State and Federal Gas Taxes Consume 45.9 Cents Per Gallon on Average, by Jonathan Williams, September 13, 2005
Tax Reform and Revenue Neutrality: President's Panel Should Avoid the Redistribution of 1986, by Chris Atkins, July 13, 2005
Number of Americans Outside the Income Tax System Continues to Grow, by Scott A. Hodge, June 9, 2005
Backgrounder on the Individual Alternative Minimum Tax (AMT), by Patrick Fleenor and Andrew Chamberlain, May 24, 2005
Michigan "Index Analysis": Elimination of Michigan SBT, by Curtis S. Dubay and Chris Atkins, May 23, 2005
Cuno v. DaimlerChrysler: A Pyrrhic Victory for Economic Neutrality, by Chris Atkins, April 18, 2005
An Analysis of Misleading Attacks on Colorado's Taxpayer Bill of Rights, by Chris Atkins, March 25, 2005
Montana Corporate Tax Disclosure Lawsuit is Built on Shaky Foundations, by Chris Atkins, March 22, 2005
Indiana "Index Analysis": Impact of Gov. Daniels' Proposed Income Tax Surcharge, by Chris Atkins and Curtis S. Dubay, February 15, 2005
Illinois "Index Analysis": The Potential Impact of HB 750, by Chris Atkins and Curtis S. Dubay, February 7, 2005
Stock Market Investing: Good Enough for Public Employee and Union Pension Funds, by Scott A. Hodge and Curtis S. Dubay, February 2, 2005
CBO Forecast Shows Runaway Spending?Not Tax Cuts?Causing Deficits, by Scott A. Hodge, January 26, 2005
Married Couples Pay Majority of Federal Income Taxes, Received Majority of Bush Tax Cuts, by Scott A. Hodge, October 25, 2004
Federal Court Ruling May Hurt Tax Competition, State Tax Reform, by Chris Atkins, September 20, 2004
Comparing the Kennedy, Reagan and Bush Tax Cuts, by William Ahern, August 24, 2004
Bush Tax Cuts Erased Income Tax Burden for 7.8 Million Families, by J. Scott Moody and Scott A. Hodge, August 17, 2004
New CBO Study Confirms Wealthiest Americans Bear Income Tax Burden, by Scott A. Hodge, August 13, 2004
Cautionary Notes for Comparing CBO?s Household Data to Standard Tax Data, by Scott A. Hodge, August 13, 2004
Expanding the Child Credit Part I: A Profile of the Families Benefiting from the $1,000 Per-Child Credit, by Scott A. Hodge and J. Scott Moody, May 20, 2004
Expanding the Child Tax Credit, Part II: A Profile of the 4.6 Million Taxpayers Who Would Benefit from Raising the Phase-Out Threshold to $250,000, by Scott A. Hodge and J. Scott Moody, May 20, 2004
A Profile of the 70 Million Taxpayers Benefiting from the Wider 10-Percent Tax Bracket, by Scott A. Hodge and J. Scott Moody, May 12, 2004
A Profile of Couples Benefiting from Marriage Penalty Relief, by Scott A. Hodge and J. Scott Moody, April 27, 2004
The Growing Class of Americans Who Pay No Federal Income Taxes, by Scott A. Hodge and J. Scott Moody, April 14, 2004
40 Million Filers Pay No Income Taxes, Many Get Generous Refunds, by Scott A. Hodge, June 5, 2003
Own a Business? You May be Rich: Two-Thirds of Taxpayers Hit by Highest Tax Rate Have Business Income, by Scott A. Hodge, May 5, 2003
Married Couples File Less Than Half of All Tax Returns, But Pay 74 Percent Of All Income Taxes, by Scott A. Hodge, March 25, 2003
Taxable Dividends Vary Dramatically by State, by Scott A. Hodge, January 16, 2003
How the Bush Tax Cuts Affect Families with Children at Different Income Levels, by Scott A. Hodge, January 7, 2003
Putting a Face on Dividend Earning Taxpayers, by Scott A. Hodge, January 6, 2003