“An Evaluation
of Alternative Measures of Corporate Tax Rates” Journal of Accounting
and Economics 35:2 (April 2003) pp. 201 - 226.
"The
Relation Between Financial and Tax Reporting Measures of Income,” with
Gil Manzon, Tax Law Review 55:2 (Winter 2002), pp. 175 - 214.
“The Role
of Short-Term Debt in Capital Structure,” Proceedings of the Ninety-Third
Annual Conference, (Washington D.C.: National Tax Association - Tax Institute
of America, 2001), pp. 135 - 140.
"The
Influence of Tax Costs on Organizational Choice in the Natural Resource Industry"
with Tom Omer and Marjorie Shelley, Journal of the American Taxation Association
22:1 (Spring 2000).
“Book-tax Differences
and the Measurement of Corporate Income,” Proceedings of the Ninety-Second
Annual Conference, (Columbus: National Tax Association - Tax Institute of America,
2000), pp. 171 - 176.
“Evidence and
Theory on Corporate Tax Shelters,” Proceedings of the Ninety-Second Annual
Conference, (Columbus: National Tax Association - Tax Institute of America,
2000), pp. 367 - 371.
"’Gimme Shelter:’
Closely-Held Corporations Since the Tax Reform Act of 1986," National Tax
Journal 48: 3, (September 1995), pp. 409 - 416.
"Corporate
Taxation and the Financial Characteristics of Firms," Public Finance Quarterly
22:3, (July 1994), pp. 311 - 334.
"Earnings
Management and the Corporate Alternative Minimum Tax," with Charles Boynton
and Paul Dobbins, Journal of Accounting Research 30, (Supplement, 1992) pp.
131 - 153.
"Earnings
Management and the Corporate AMT," with Charles Boynton, Paul Dobbins,
and Jeffrey Gramlich in Proceedings of the Eighty-Third Annual Conference, (Columbus:
National Tax Association - Tax Institute of America, 1991), pp. 44 - 49.
"Environmental
Regulations and the Cost of Capital in the 1970s," in Proceedings of the
Eighty-Third Annual Conference 1990, (Columbus: National Tax Association - Tax
Institute of America, 1991), pp. 115 - 121.
"Interpreting
Federal Revenue Estimates: Corporate Receipts After the Tax Reform Act of 1986,"
in Proceedings of the Eighty-Second Annual Conference 1989, (Columbus: National
Tax Association - Tax Institute of America, 1990), pp. 163 - 168.
"The Accuracy
of Government Forecasts and Budget Projections," National Tax Journal 41:
4, (December 1988), pp. 483 - 501.
Contributions to Books and Other Publications:
“Individual and Corporate Capital Gains Are Highly
Correlated,” (with Leonard Burman), Tax Notes, Oct. 28, 2002, p. 553.
“Reconciling
Corporations' Book and Taxable Income, 1996 - 1998,” SOI Bulletin, Spring
2002 (Washington D.C.: US Government Printing Office)
"Corporate
Income Tax: Impact and Incidence," in J.A. Richardson, ed., Handbook on
Taxation, chapter 29, (Marcel Dekker, 1999)
"Dividends Received
Deduction,” in J.J. Cordes, ed., Encyclopedia of Taxation and Tax Policy,
(Washington, D.C., Urban Institute, 1999)
“Subchapter S Corporation,"
in J.J. Cordes, ed., Encyclopedia of Taxation and Tax Policy, (Washington, D.C.,
Urban Institute, 1999)
Review of Cracking
the Code: Making Sense of the Corporate Alternative Minimum Tax, by Andrew B.
Lyon, (Washington, D.C.: Brookings Institution, 1997), in National Tax Journal,
Vol. 51, No. 1, (March 1998).
"A Preliminary Outlook on Maine Tax Policy," with Daphne Kenyon and
Christine Collins, State Tax Notes, February 12, 1996.
“Taxes and the
Choice of Entity for Small Business,” Office of Advocacy, U.S. Small Business
Administration, 1994 (NTIS PB95239976)
Six microeconomics cases in R.W. Tresch, ed, 1994, Principles of Economics:
Cases and Supplementary Topics, (West: St. Paul).
"Budget Projections," in P. Newman, M. Milgate,
and J.Eatwell, eds., The New Palgrave Dictionary of Money and Finance, (New
York: Stockton Press, 1992).
"Environmental Regulations, Capital Formation, and the Economic Performance
of U.S. Manufacturing Industries," unpublished Ph.D. thesis, University
of Wisconsin - Madison, 1985.
"A Comparative Study of U.S. and Wisconsin Productivity: Analysis of Manufacturing
Industries,1963 - 1982," with R. Pilo, Staff Paper 85-12, Wisconsin Department
of Development, March 1985.
"Capital Market Efficiency and the Role of Government in Small Business
Finance," prepared for the Wisconsin Strategic Development Commission.
Staff Paper, Wisconsin Department of Development, August 1984.
"Regulation and Productivity in Motor Vehicles and Steel: Final Report
of Pilot Study," with J. Jondrow and M. Bowes, Public Research Institute,
PRI 80-47, December 1980.
Congressional Testimony and Presentations:
U.S. Senate, Committee on Finance, Enron:
The Joint Committee on Taxation’s Investigative Report, S. Hrg. 108-117,
(Washington, D.C.: U.S. GPO), February 13, 2003
U.S. House Ways and Means Committee,
“Issues in the Existing System: The Corporate Alternative Minimum Tax,
Depreciation, and Entrepreneurship,” March 14, 2002.
U.S. Senate, Committee on Finance, The Alternative Minimum Tax, S. Hrg. 104-80,
(Washington, D.C.: U.S. GPO), May 3, 1995.
U.S. Senate, Committee on Finance, Decline of Corporate Tax Revenues, S. Hrg.
101-1065, (Washington, D.C.: U.S. GPO), May 3, 1990.
Work Under Review:
"Costly
Dividend Signaling : The Case of Loss Firms with Negative Cash Flows,”
with Peter Joos
“Omitted Variable Bias in Time
Series Estimates of Capital Gains Realizations"
"The Tax Advantage of Corporate Debt After Tax Reform"
“Tax Reform and the Distribution of Corporate Income Taxes”
"Strategic Disclosure for Political
Gain: the Case of the Corporate Alternative Minimum Tax” with Gil Manzon
"The Role of Taxes in Organizational Choice:
S Conversions After the Tax Reform Act of 1986"
“Measuring the Incentive Effects of State Tax Policies with an Application
to Capital Investment” with Robert Tannenwald
Work in Progress:
"Estimates
of the Magnitude of Financial and Tax Reporting Conflicts"
"Implicit Taxes, Tax Dependent Securities, and the Miller Hypothesis:
The Case of Auction Rate Preferred Stock."
"Did Tax Reform Discourage Corporate Leverage?"
“The Incremental Benefit of Simulating Marginal Tax Rates”