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...

The importance of state and local tax planning -- Constitutional law limitations -- Corporate income/franchise taxes -- Sales and use taxes -- Property taxes -- Unemployment taxes -- Mergers, acquisitions, and restructuring -- Credits and incentives -- Taxation of electronic commerce -- Income...