The authors surveyed 1997 Arkansas tax amnesty participants to learn why taxpayers are noncompliant. They found that many intentionally noncompliant respondents were due a refund from the state and believed that they therefore did not have to file. Additional public announcement of tax changes...

The author criticizes the Economic Development Act of 2005, a bill in Congress that would overturn the Sixth Circuit decision in Cuno v. DaimlerChrysler, which held that Ohio's investment tax credit was unconstitutional

The author praises several tax bills in the Connecticut General Assembly; one would repeal most sales and use tax exemptions, while another would require corporations to pay the greatest of the tax computed under three existing bases of the corporation business tax or under the new unitary...

The author criticizes a proposal in the Arizona Legislature to give tax credits to teachers for money they spend on school supplies. Instead, schools should provide more supplies or pay teachers more, the author says