publications
Background Papers
- 2010 State Business Tax Climate Index (Seventh Edition), by Kail Padgitt, September 22, 2009
- Paying at the Pump: Gasoline Taxes in America, by Jonathan Williams, October 16, 2007
- Appropriation by Litigation: Estimating the Cost of Judicial Mandates for State and Local Education Spending, by Chris Atkins, July 26, 2007
- Gambling with Tax Policy: States' Growing Reliance on Lottery Tax Revenue, by Alicia Hansen, July 3, 2007
- Gross Receipts Taxes in State Government Finances: A Review of Their History and Performance, by John L. Mikesell, January 31, 2007
- Telecommunications Deregulation in Texas: An Analysis of the 2005 Competition Act, by Donald L. Alexander, Ph.D., December 8, 2005
- A Twentieth Century Tax in the Twenty-First Century: Understanding State Corporate Tax Systems, by Chris Atkins, September 30, 2005
- State Excise Taxation: Horse-and-Buggy Taxes In an Electronic Age, by Richard E. Wagner, Ph.D., May 31, 2005
- Fundamental Tax Reform: The Experience of OECD Countries, by Jeffrey Owens, February 16, 2005
- Lotteries and State Fiscal Policy, by Alicia Hansen, October 1, 2004
- A Critique of the National Research Council and Institute of Medicine's Recommendation to Raise Alcohol Excises to Curb Underage Drinking, by Patrick Fleenor, March 1, 2004
- Manufacturing Employment, Productivity and the Business Cycle, by John A. Tatom, Ph.D., February 1, 2004
- The Economic and Political Implications of Repealing the Corporate Alternative Minimum Tax, by Michael S. Knoll and Terrence Chorvat, February 1, 2002
- The Economics of Government Subsidies: The Case of Rural Electric Cooperatives and the Propane Gas Industry, by William P. Orzechowski, November 1, 2001
- A Primer on the Corporate Income Tax: Incidence, Efficiency and Equity Issues, by Michael L. Marlow, November 1, 2001
- Border Tax Adjustments and Fundamental Tax Reform, by William P. Orzechowski, November 1, 2001
- Who Bears the Ancillary Cost of Tobacco Use?, by Patrick Fleenor, January 1, 2001
- The Cost of Complying with the U.S. Federal Income Tax, by J. Scott Moody, November 1, 2000
- Taxing Talk: The Telephone Excise Tax and the Universal Service Fees, by Stephen J. Entin, March 1, 2000
- The Unintended Consequences of the Inland Waterway Excise Tax, by John Dunham, February 1, 2000
- A Primer on the Economic Implications of Marginal Tax Rates, by Patrick Fleenor, November 1, 1999
- How Excise Tax Differentials Affect the Cross-Border Sales of Beer in the United States, by Patrick Fleenor, May 1, 1999
- Tax Reform Transition: From Obstacle to Tail Wind, by J. D. Foster, Ph.D., March 1, 1999
- Federal Excise Taxes and the Distribution of Taxes Under Tax Reform, by J. Scott Moody, January 1, 1999
- A Primer on the Taxation of Electronic Commerce, by Claire Hintz, November 1, 1998
- The Open and Closed Case for Cross-Border Capital Flows, by J. D. Foster, Ph.D., November 1, 1998
- How Excise Tax Differentials Affect Interstate Smuggling and Cross-Border Sales of Cigarettes in the United States, by Patrick Fleenor, October 1, 1998
- Burning Issues in the Tobacco Settlement: An Economic Perspective, by Jane Gravelle, July 1, 1998
- Spending the Surplus: Tax Reduction Options, by Claire Hintz, April 1, 1998
- The Regressivity of Sin Taxes: The Lifetime Tax Burden of Taxes on Alcohol and Cigarettes, by Robert B. Schwab and Andrew B. Lyon, November 1, 1997
- Promoting Trade, Shackling Our Traders, by J. D. Foster, Ph.D., November 1, 1997
- The President's Paradoxical Reforms for U.S. Companies' Foreign Oil and Gas Income, by J. D. Foster, Ph.D., June 1, 1997
- Excise Taxes and Sound Tax Policy, by John R. McGowan, May 1, 1997
- The Use and Abuse of Excise Taxes, by Dwight R. Lee, Ph.D., May 1, 1997
- Principles and Practices of Tax Reform Transition, by J. D. Foster, Ph.D., March 1, 1997
- The Concept of Income Revisited: An Investigation into the Double Taxation of Saving, by Arthur P. Hall, Ph.D., February 1, 1997
- Tax Differentials on the Interstate Smuggling and Cross-Border Sales of Cigarettes in the United States, by Patrick Fleenor, October 1, 1996
- The Flax Tax and Housing Values, by J. D. Foster, Ph.D., May 1, 1996
- The Approaching State Corporate Income Tax Crisis, by J. Dwight Evans, September 10, 1995
- Does the Transfer Pricing Penalty Violate the Fourth Amendment to the Constitution?, by J. Dwight Evans, December 1, 1994
- United States International Tax Policy: Tax Neutrality or Investment Protectionism?, by J. D. Foster, Ph.D., November 10, 1994
- Has Taxable Income Overtaken Financial Reporting Income?, by B. Anthony Billings, October 1, 1994
- Is the Transfer Pricing Penalty Counterproductive? A View Through the Commissioner's Study, by J. Dwight Evans, September 1, 1994
- An Analysis of the Disincentive Effects of the Estate Tax on Entrepreneurship, by Patrick Fleenor and J. D. Foster, Ph.D., June 1, 1994
- A Critical Analysis of the Taxation of Business Hedging and the Case for Comprehensive Congressional Legislation, by J. Dwight Evans, January 14, 1994
- Uncompensated Reserve Requirements: The Hidden Tax on Our Banks, by Arthur P. Hall, Ph.D., November 11, 1993
- The Research and Experimentation Tax Credit, by Chris R. Edwards, November 1, 1993
- A Critical Analysis of Tax Distribution Studies Conducted by the Congressional Budget Office, by Patrick J. Wilkie, November 18, 1992