| January 2017 |
116: What Would a Cash Flow Tax Look Like For U.S. Companies? Lessons from a Historical Panel Elena Patel & John McClelland |
| January 2017 |
115: Methodology for Analyzing a Carbon Tax John Horowitz, Julie-Anne Cronin, Hannah Hawkins, Laura Konda, & Alex Yuskavage |
| January 2017 |
114: The Rise of Alternative Work Arrangements: Evidence and Implications for Tax Filing and Benefit Coverage Emilie Jackson, Adam Looney, & Shanthi Ramnath (Tables only) |
| November 2016 |
113: Tax Expenditures for Education Nicholas Turner |
| November 2016 |
112: Tax Support for Families with Children: Key Tax Benefits, Their Impact on Marginal and Average Tax Rates, And an Approach to Simplification 2017 Law Deena Ackerman, Michael Cooper Rachel Costello, & Patricia Tong |
| November 2016 |
111: Have Excess Returns To Corporations Been Increasing Over Time? Austin Frerick & Laura Power |
| October 2016 |
110: Business Use of Section 179 Expensing and Bonus Depreciation, 2002-2014 John Kitchen & Matthew Knittel |
| September 2016 |
109: Using a Reconciliation of NIPA Personal Income and IRS AGI to Analyze Tax Expenditures Tracy Foertsch |
| August 2016 |
108: Joint Filing by Same-Sex Couples after Windsor: Characteristics of Married Tax Filers in 2013 and 2014 Robin Fisher, Geog Gee, & Adam Looney |
| August 2016 |
107: Paying Themselves: S Corporation Owners and Trends in S Corporation Income, 1980-2013 Susan C. Nelson |
| July 2016 |
106: What Can Tax Data Tell Us About the Uninsured? Evidence from 2014 Ithai Z. Lurie & Janet McCubbin |
| January 2016 |
105: The Devil is in the Details: A Comparison of the Corporate Average Effective Tax Rate Calculations Used by Government Agencies Laura Power |
| October 2015 |
104: Business in the United States: Who Owns It and How Much Tax Do They Pay? Michael Cooper, John McClelland, James Pearce, Richard Prisinzano, Joseph Sullivan, Danny Yagan, Owen Zidar, & Eric Zwick |
| February 2013 |
81 (updated tables): Revenue Effects of Major Tax Bills  Jerry Tempalski |
| February 2012 |
103: Foreign Taxes and the Growing Share of U.S. Multinational Company Income Abroad: Profits, Not Sales, are Being Globalized Harry Grubert |
| March 2011 |
102: The Dividend Clientele Hypothesis: Evidence from the 2003 Tax Act Laura Kawano |
| December 2007 |
101: A Review of the Evidence on the Incidence of the Corporate Income Tax William M. Gentry |
| November 2007 |
100: The Federal Gift Tax: History, Law, and Economics David Joulfaian |
| May 2007 |
99: Income Mobility In The U.S.: Evidence From Income Tax Returns For 1987 And 1996 Gerald E. Auten & Geoffrey Gee |
| May 2007 |
98: Corporate Response to Accelerated Tax Depreciation: Bonus Depreciation for Tax Years 2002-2004 Matthew Knittel |
| October 2006 |
97: Measuring a Company's Foreign Tax Credit Position Henry Louie, Gerald Silverstein, & Donald J. Rousslang |
| September 2006 |
81 (revised): Revenue Effects of Major Tax Bills Jerry Tempalski |
| November 2005 |
96: The Behavioral Response Of Wealth Accumulation To Estate Taxation: Time Series Evidence David Joulfaian |
| June 2005 |
95: Basic Facts On Charitable Giving David Joulfaian |
| June 2005 |
94: The Effect of the 2001 Recession and Recent Tax Changes on the Corporate Alternative Minimum Tax Curtis P. Carlson |
| June 2005 |
93: The Corporate Alternative Minimum Tax, Aggregate Historical Trends Curtis P. Carlson |
| March 2005 |
92: Estate Taxes and Charitable Bequests: Evidence from Two Tax Regimes David Joulfaian |
| December 2004 |
91: Introduction of Roths, and IRA Participation Warren B. Hrung |
| December 2004 |
90: Optimal Tax Enforcement: A Review of the Literature and Practical Implications Janet G. McCubbin |
| March 2003 |
89: Recent Trends in Stock Options Scott Jaquette, Matthew Knittel, & Karl Russo |
| August 2001 |
88: Regional Differences in the Utilization of the Mortgage Interest Deduction Peter Brady, Julie-Anne Cronin, & Scott Houser |
| June 2000 |
87: Who Pays the Individual AMT? Robert Rebelein & Jerry Tempalski |
| May 2000 |
86: Choosing Between Gifts and Bequests: How Taxes Affect the Timing of Wealth Transfers David Joulfaian |
| September 1999 |
85: U.S. Treasury Distributional Methodology Julie-Anne Cronin |
| July 1999 |
84: The Effect of Tax-Based Savings Incentives on the Self-Employed Laura Power & Mark Rider |
| April 1999 |
83: Using the Experience in the U.S. States to Evaluate Issues in Implementing Formula Apportionment at the International Level Joann Weiner |
| November 1999 |
82: Defining and Measuring Marriage Penalties and Bonuses Nicholas Bull, Janet Holtzblatt, James R. Nunns & Robert Rebelein |
| December 1998 |
80: The Federal Estate and Gift Tax: Description, Profile of Taxpayers, and Economic Consequences David Joulfaian |
| November 1998 |
79: Do Taxpayers Really Respond to Changes in Tax Rates? Evidence from the 1993 Tax Act Robert Carroll |
| July 1998 |
78: A Profile of Non-Filers James Cilke |
| June 1998 |
77: Tax Evasion by Small Business David Joulfaian and Mark Rider |
| June 1998 |
76: Does Strategic Behavior Automatically Negate Ricardian Equivalence? Robert Rebelein |
| March 1998 |
75: The Effect of Income Taxes on Household Income Gerald Auten & Robert Carroll |
| October 1997 |
74: Another Look at the Low Taxable Income of Foreign-Controlled Companies in the United States Harry Grubert |
| October 1997 |
73: Taxes and Corporate Choice of Organizational Form Robert Carroll & David Joulfaian |
| February 1996 |
72: Charitable Contributions and Intergenerational Transfers Gerald Auten & David Joulfaian |
| August 1994 |
71: The Distribution and Division of Bequests: Evidence From the Collation Study David Joulfaian |
| August 1994 |
70: Do Repatriation Taxes Matter? Evidence From the Tax Returns of U.S. Multinationals Rosanne Altshuler, T. Scott Newlon, & William C. Randolph |
| August 1994 |
69: Dynamic Income, Progressive Taxes, and the Timing of Charitable Contributions William C. Randolph |
| August 1994 |
68: Measuring Permanent Responses to Capital Gains Changes in Panel Data Leonard E. Burman & William C. Randolph |
| May 1989 |
67: Estimation and Interpretation of Capital Gains Realization Behavior: Evidence from Panel Data Gerald E. Auten, Leonard E. Burman, & William C. Randolph |
| May 1989 |
66: New Estimates of Capital Gains Realization Behavior: Evidence From Pooled Cross-Section Data Robert Gillnigham, John S. Greenless, & Kimberly D. Zieschang |
| May 1989 |
65: An Analysis of Aggregate Time Series Capital Gains Equations Jonathan D. Jones |
| May 1989 |
64: A History of Federal Tax Depreciation Policy David W. Brazell, Lowell Dworin, & Michael Walsh |
| May 1989 |
63: Master Limited Partnerships: A View From Their 1986 Tax Returns Susan Nelson & Joann Martens |
| February 1989 |
62: Measures of Goodness of Fit for Extrapolations: Initial Results Using the Individual Tax Model Database Robert E. Gillette |
| November 1988 |
61: Recent Issues in Transfer Pricing Barbara L. Rollinson & Daniel J. Frisch |
| October 1988 |
60: The Tax Expenditure Budget Before and After the Tax Reform Act of 1986 Thomas S. Neubig & David Joulfaian |
| May 1988 |
59: Noncorporate Business Taxation: Before and After the Tax Reform Act of 1986 Susan C. Nelson |
| October 1987 |
58: Government Forecasts and Budget Projections: An Analysis of Recent History George A. Plesko |
| October 1987 |
57: Taxation of Foreign Exchange Gains and Losses Jenny Bourne Wahl |
| April 1987 |
56: A Reexamination of the Use of Ability To Pay Taxes by Local Governments Timothy J. Goodspeed |
| March 1984 |
55: Corporate and Personal Taxation of Capital Income in an Open Economy John Mutti & Harry Grubert |
| February 1983 |
54: Housing Tenure, Uncertainty and Taxation Harvey S. Rosen, Kenneth T. Rosen, & Douglas Holtz-Eakin |
| January 1984 |
53: The Taxation of Income Flowing Through Life Insurance Companies Thomas Neubig & C. Eugene Steurle |
| September 1983 |
52: The Taxation of Income Flowing Through Financial Institutions: General Framework and Summary of Tax Issues Thomas Neubig & C. Eugene Steurle |
| December 1982 |
51: A Primer on the Efficient Valuation of Fringe Benefits C. Eugene Steuerle |
| December 1982 |
50: The Relationship Between Realized Income and Wealth: Report From a Select Sample of Estates Containing Farms or Businesses C. Eugene Steuerle |
| June 1981 |
49: Taxation and the Sectoral Allocation of Capital in the U.S. Joseph J. Cordes & Steven M. Sheffrin |
| April 1981 |
48: Individual Income Taxation 1947-79 Eugene Steuerle & Michael Hartzmark |
| January 1981 |
47: The Effects of Tax Parameters on the Investment Equations in Macroeconomic Econometric Models Robert S. Chirinko & Robert Eisner |
| January 1981 |
46: The Effects of Tax Policies on Investment in Macroeconometric Models: Full Model Simulations Robert S. Chirinko & Robert Eisner |
| January 1981 |
45: Tax Policy Toward Research and Development George N. CarlsonGeorge N. Carlson |
| December 1980 |
44: Modelling Revenue and Allocation Effects of the Use of Tax-Exempt Bonds for Private Purposes Harvey Galper & Eric Toder |
| December 1980 |
43: The Tax Treatment of Research and Development (R&D) Expenditures by Multinational Corporations: The Impact of Regulations Anita M. Benvignati |
| October 1980 |
42: Is Income From Capital Subject to Individual Income Taxation? C. Eugene Steuerle |
| September 1980 |
41: Can Tax Revenues Go Up When Tax Rates Go Down? Don Fullerton |
| July 1980 |
40: International Aspects of Corporate-Shareholder Tax Integration George N. Carlson |
| July 1980 |
39: Equity and the Taxation of Wealth Transfers C. Eugene Steuerle |
| June1979 |
38: Tax Expenditures for Health Care Eugene Steuerle & Ronald Hoffman |
| March 1979 |
37: Adjusting Depreciation for Price Changes Eugene Steuerle |
| April 1979 |
36: Effects of Potential Tax Reforms on Stock Market Yields Larry L. Dildine & Eric J. Toder |
| October 1978 |
35: Distributional Aspects of Tax Reform During the Past Fifteen Years Benjamin A. Okner |
| September 1978 |
34: Simplification and Comprehensive Tax Reform Harvey Galper & Michael Kaufman |
| October 1978 |
33: The American Presence Abroad and U.S. Exports John Mutti |
| July 1978 |
32: The Treasury Personal Individual Income Tax Simulation Model Roy A. Wyscarver |
| July 1978 |
31: Self-Insurance: Economics and Tax Treatment Seymour Fiekowsky |
| August 1977 |
30: The Incidence and Allocation Effects of a Tax on Corporate Distributions David F. Bradford |
| August 1977 |
29: Preferential Taxation and Portfolio Choice: Some Empirical Evidence Harvey Galper & Dennis Zimmerman |
| February 1977 |
28: Economic Depreciation and the Taxation of Structures in U.S. Manufacturing Industries: An Empirical Analysis Frank C. Wykoff & Charles R. Hulten |
| May 1977 |
27: Accounting for Tax Subsidies With Special Reference to Cost of Service, or 'Fair Rate of Return,' Utility Regulation Seymour Fiekowsky |
| August 1977 |
26: The Cash Flow Version of an Expenditure Tax Peter Mieszkowski |
| March 1977 |
25: State Corporate Income Tax: Lambs in Wolves' Clothing? Charles E. McLure, Jr. |
| August 1977 |
24: Income Averaging: Evidence on Benefits and Utilization Eugene Steuerle, Richard McHugh, & Emil Sunley |
| July 1977 |
23: Pitfalls in the Computation of 'Effective Tax Rates' Paid by Corporations Seymour Fiekowsky |
March 1974 |
22: The Effect on U.S. Foreign Direct Investment of the Integration of the Corporate and Personal Income Taxes James A. Griffin |
| November 1976 |
21: Applications of Optimal Tax Theory to Problems in Taxing Families and Individuals Harvey S. Rosen |
| November 1976 |
20: Destination Principle Border Tax Adjustments for the Corporate Income and Social Security Taxes G.N. Carlson, G.C. Hufbauer, & M.B. Krauss |
| November 1977 |
19: U.S Experience on Inflation and the Tax Structure Harvey Galper & John Mendenhall |
| September 1976 |
18: Border Tax Adjustments on Commodities and Income M.B. Krauss & G.C. Hufbauer |
| September 1976 |
17: Incomes Under Low and High Tax Rate Systems: 1929 vs. 1973 Gabriel G. Rudney |
| November 1976 |
16: Tax Barriers to Technology Transfers G.N. Carlson & G.C. Hufbauer |
| August 1976 |
15: The Taxation of Income from Option Writing by Nonresidents David E. Short |
| August 1976 |
14: Estimation of a Simultaneous System of Equations When the Sample is Under-Sized K.R. Kadiyala & James R. Nunns |
| May 1976 |
13: Taxation of Western Enterprise in Selected European Socialist Countries Paul Jonas |
| May 1976 |
12: Distribution Requirements for Foundations Eugene Steuerle |
| April 1976 |
11: Taxation, Saving and the Rate of Interest Michael J. Boskin |
| February 1976 |
10: Tax Neutrality Between Capital Services Provided by Long-Lived and Short-Lived Assets Emil M. Sunley, Jr |
| February 1976 |
9: The Policy Uses of a Computational General Equilibrium Algorithm John B. Shoven |
| December 1975 |
8: The Optimal Taxation of Commodities and Income David F. Bradford & Harvey S. Rosen |
| October 1975 |
7: Reducing and Merging Microdata Files J. Scott Turner & Gary B. Gilliam |
| December 1975 |
6: Statistical Problems of Merged Data Files Joseph B. Kadane |
| August 1975 |
5: Financial Data for Tax-Exempt Charitable Organizations John Copeland |
| April 1975 |
4: Measuring the Cost of Capital Services T. Nicolaus Tideman |
| April 1975 |
3: Depreciation, Profits, and Rates of Return in Manufacturing Industries Robert M. Coen |
| September 1974 |
2: Issues in the Taxation of Petroleum and Natural Gas Income Seymour Fiekowsky |
| May 1974 |
1: The Effects of the Asset Depreciation Range System on Depreciation Practices Thomas Vasquez |