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Empirical evidence on the revenue effects of state corporate income tax policies
Gupta, Sanjay; Moore, Jared; Gramlich, Jeffrey; … - In: National tax journal 62 (2009) 2, pp. 237-267
Persistent link: https://www.econbiz.de/10003890424
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Structural change in the research and experimentation tax credit : success or failure?
Gupta, Sanjay; Hwang, Yuhchang; Schmidt, Andrew P. - In: National tax journal 64 (2011) 2, pp. 285-322
Persistent link: https://www.econbiz.de/10009558046
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Does disconformity in state corporate income tax systems affect compliance cost burdens?
Gupta, Sanjay; Mills, Lillian F. - In: National tax journal 56 (2003) 2, pp. 355-371
Persistent link: https://www.econbiz.de/10001789626
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Determinants of tax preparer usage : evidence from panel data
Christian, Charles W. - In: National tax journal 46 (1993) 4, pp. 487-503
Persistent link: https://www.econbiz.de/10001167970
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Taxes and corporate charity : empirical evidence from microlevel panel data
Boatsman, James R. - In: National tax journal 49 (1996) 2, pp. 193-213
Persistent link: https://www.econbiz.de/10001203595