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The Dormant Commerce Clause and the Balkanization of the Municipal Bond Market (with Technical Appendix)
Viard, Alan D. - American Enterprise Institute - 2007
The selective income tax exemption for home-state municipal bonds at issue in Davis v. Kentucky Department of Revenue is a barrier to interstate commerce.
Persistent link: https://www.econbiz.de/10011145259
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The Welfare Effects of Pay-as-You-Go Retirement Programs
Viard, Alan D. - American Enterprise Institute - 2006
Working paper on thepolicy implicationsof pay-as-you-go retirement plansin regard totax and benefit timing.
Persistent link: https://www.econbiz.de/10011145261
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The Taxation of Corporate Gains on Sales of Depreciable Property (Technical Version)
hassett, kevin allen; Viard, Alan D. - American Enterprise Institute - 2007
Corporate capital gains deserve a closer look.
Persistent link: https://www.econbiz.de/10011145266
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State taxation of interstate commerce and income flows: The economics of neutrality
Viard, Alan D.; Lirette, Ryan - American Enterprise Institute - 2014
In this paper, we provide an economic analysis that distinguishes neutral and discriminatory state taxation of interstate commerce.
Persistent link: https://www.econbiz.de/10011124241