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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

The effects of changes in state tax enforcement on corporate income tax collections

Gupta, Sanjay; Lynch, Daniel P. - In: The journal of the American Taxation Association : a … 38 (2016) 1, pp. 125-143

Persistent link: https://www.econbiz.de/10011625876

The effect of state income tax apportionment and tax incentives on new capital expenditures

Gupta, Sanjay; Hofmann, Mary Ann - In: The journal of the American Taxation Association : a … 25 (2003) Suppl., pp. 1-25

Persistent link: https://www.econbiz.de/10001934649

Discussion of the effect of state income tax apportionment and tax incentives on new capital expenditures

Rego, Sonja Olhoft - In: The journal of the American Taxation Association : a … 25 (2003), pp. 27-32

Persistent link: https://www.econbiz.de/10001934888

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

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

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

The Effects of Changes in State Tax Enforcement on Corporate Income Tax Collections

Gupta, Sanjay - 2018

Using a new hand-collected database on state department of revenue (DOR) expenditures, this study examines the association between changes in state corporate tax enforcement expenditures and state-level tax collections during the 2000-2008 time period. The results, after addressing endogeneity...

Persistent link: https://www.econbiz.de/10012940295

The Effect of State Income Tax Apportionment and Tax Incentives on New Capital Expenditures

Gupta, Sanjay; Hofmann, Mary Ann - 2010

This study examines how variations in states’ corporate income tax regimes affect new capital investment by business. Using U.S. state-aggregated data from 1983 to 1996, we find in pooled and fixed-effects regressions that new capital expenditures by corporations in the manufacturing sector...

Persistent link: https://www.econbiz.de/10014128014