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The effect of mandatory financial statement disclosures of tax uncertainty on tax reporting and collections : the case of FIN 48 and multistate tax avoidance

Gupta, Sanjay; Mills, Lillian F.; Towery, Erin M. - In: The journal of the American Taxation Association : a … 36 (2014) 2, pp. 203-229

Persistent link: https://www.econbiz.de/10010472017

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

State and local taxation : principles and planning

Swenson, Charles W.; Gupta, Sanjay; Karayan, John E.; … - 2004 - 2. ed

Persistent link: https://www.econbiz.de/10001789884

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

Determinants of the variability in corporate effective tax rates : evidence from longitudinal data

Gupta, Sanjay - In: Journal of accounting and public policy 16 (1997) 1, pp. 1-34

Persistent link: https://www.econbiz.de/10001218648

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 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

Perceptions and realities of average tax rates in the federal income tax : evidence from Michigan

Ballard, Charles L.; Gupta, Sanjay - In: National tax journal 71 (2018) 2, pp. 263-294

Persistent link: https://www.econbiz.de/10011905648