Prior multistate tax research on differences in state tax rules, while investigating the effects on revenue, investment, and tax burden, is silent regarding the effect on compliance costs. We investigate factors that explain state income tax compliance costs for large firms. We find that state...

This study examines the availability and incentive effects of the Research and Experimentation tax credit following structural changes in the computation of the credit enacted in the Omnibus Budget Reconciliation Act of 1989 (OBRA89). We find that overall firm eligibility declined after OBRA89,...

Based on individual taxpayer-level data from Michigan, this study provides first-time empirical evidence on the subsequent filing compliance of state income tax amnesty participants. We find that about two-thirds of new filers and nine-tenths of previous filers who filed amended returns under...

Using fixed–effects models of state corporate income tax (SCIT) revenues that account for the endogeneity of apportionment formula weights and tax rates, we find that states with a double–weighted sales factor experience lower SCIT revenues than do states with an equally–weighted sales...

Provides new evidence on the factors associated with using tax return preparers from a balanced panel of microlevel tax return data for 1982-1984

Uses firm-level data and firm-specific marginal tax rates (rather than IRS aggregated data and average rates) to explore the role of taxes in influencing corporate charitable behavior. Also examines whether corporate giving is motivated by profit maximization or managers' utility maximization.

We investigate whether quarterly annual effective tax rate (ETR) estimates are systematically biased in comparison to year-end actual ETRs. We find that estimated annual ETRs in the first, second, and third quarters are systematically higher than year-end ETRs. We then investigate whether...