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Encyclopedia of Law & Economics – 6060 Corporate Taxation

  • McGee, Robert W. (1984), ‘Software Taxation: A New NAA Research Study’, Management Accounting , 7071-7077.
  • McGee, Robert W. (1984), ‘The Growth of the Deferred Tax Account’, Management Accounting , 18 ff.
  • McGee, Robert W. (1984), ‘Loophole of the Month’, CPA Digest , 4 ff.
  • McGee, Robert W. (1984), The History of the Income Tax in the United States , Occasional Paper, Deakin University, Australia, No. 69.
  • McGee, Robert W. (1985), ‘Computer Software and the Research Credit’, 5 Computer Law Journal , 363-378. Reprinted in The Monthly Digest of Tax Articles, 1985, 6-21 Accounting and Tax Aspects of Computer Software Manufacturing, Praeger Publishing Company, 1987.
  • McGee, Robert W. (1985), Employee Stock Ownership Plans: A guide te ESOPs Under The Latest Rules , Prentice Hall, 44 p.
  • McGee, Robert W. (1985), ‘Financial and Tax Accounting for Computer Software’, 7 Western New England Law Review , 651-704. Reprinted in Accounting for Data Processing Department Costs, Greenwood Press, 1988.
  • McGee, Robert W. (1985), ‘Computer Software and the Investment Tax Credit’, 5 Computer Law Journal , 347-362. Reprinted in Accounting and Tax Aspects of Computer Software Manufacturing, Praeger Publishing Company, 1987. Reprinted in The Monthly Digest of Tax Articles, 1985, 6-21.
  • McGee, Robert W. (1985), ‘New IRS Regs on Company Cars Raise Taxes … And Tempers’, 1 Controllers Quarterly , 25-27.
  • McGee, Robert W. (1985), ‘Keeping Track of Fringe Benefits … When To Tax and When Not To Tax’, 1 Controllers Quarterly , 24-27.
  • McGee, Robert W. (1985), ‘Developing Computer Technology With the Research Credit’, The Practical Lawyer , 13-24.
  • McGee, Robert W. (1985), A Summary of Deferred Income Tax Studies Conducted in the United States and Canada , Occasional Paper, Deakin University, Australia, No. 74.
  • McGee, Robert W. (1985), Accounting for Software , Dow Jones Irwin, 168 p.
  • McGee, Robert W. (1985), A Guide To VEBAs and Funded Welfare Benefite Plans , Prentice Hall, 32 p.
  • McGee, Robert W. (1985), ‘The 1985 Tax Simplification Act’, 1 Business Planning , 14-17.
  • McGee, Robert W. (1986), Tax-Wise Executive Comensation Strategies , Prentice Hall, 44 p.
  • McGee, Robert W. (1986), How Tax Reform Would Affect Profit-Sharing , Prentice Hall, 23 p.
  • McGee, Robert W. (1986), How the New Tax Law Affects Business , National Association of Accountants.
  • McGee, Robert W. (1986), Capital Gains and Losses, Alternative Minimum Tax, Accounting Provisions, Prentice-Hall’s Explanation of the Tax Reform Act of 1986 , Prentice Hall, 500 p.
  • McGee, Robert W. (1986), International Revenue Service Special Enrollment Examination Questions and Answers , Prentice Hall, 59 p.
  • McGee, Robert W. (1986), The Corporate Alternative Minimum Tax , National Association of Accountants.
  • McGee, Robert W. (1987), Accounting and Tax Aspects of Computer Software Manufacturing , Praeger Publishing Company, 162 p.
  • McGee, Robert W. (1996), Taxation, Ethics & Public Policy , Dumont Institute for Public Policy Research. http:/ww.hili.com~dumontin
  • McGee, Robert W. (1996), Essays on accounting,Taxation & Public Finance , Dumont Institute for Public Policy Research. http:/ww.hili.com~dumontin
  • McKenzie, Kenneth J. (1994), ‘The Implications of Risk and Irreversibility for the Measurement of Marginal Effective Tax Rates on Capital’, 27(3) Canadian Journal of Economics , 604-619.
  • Mintz, Jack M. (1988), ‘An Empirical Estimate of Corporate Tax Refundability and Effective Tax Rates’, 103(1) Quarterly Journal of Economics , 225-231.
  • Mintz, Jack M. (1990), ‘Corporate Tax Holidays and Investment’, 4(1) World Bank Economic Review , 81-102.
  • Mintz, Jack M. and Tsiopoulos, Thomas (1994), ‘The Effectiveness of Corporate Tax Incentives for Foreign Investment in the Presence of Tax Crediting’, 55(2) Journal of Public Economics , 233-255.
  • Morgan, Eleanor J. (1987), ‘The UK Corporate Tax Reform and Business Investment Decisions’, 8(2) Managerial and Decision Economics , 149-159.
  • Nadean, Serge and Strauss, Robert P. (1991), ‘Tax Policies and the Real and Financial Decisions of the Firm: The Effects of the Tax Reform Act of 1986’, 19 Public Finance Quarterly , 251-292.
  • Narayanan, Suresh (1989), ‘Forward Shifting of the Corporate Tax in the Presence of Competing Imports: A Note’, 44(2) Public Finance , 320-326.
  • Norman, Neville R. (1985), ‘The Economics of Tax Ploision and Corporate Tax Integration’, 2 Australian Tax Forum , 71-77.
  • Norregaard, John and Owens, Jeffrey (1992), ‘Taxing Profits in a Global Economy: International’, 46(5) Bulletin for International Fiscal Documentation , 223-228.
  • Omer, Thomas C. and Ziebart, David A. (1993), ‘The Effect of the Alternative Minimum Tax on Corporate Tax Burdens’, 33(2) Quarterly Review of Economics and Finance , 123-139.
  • Ono, Yoshiyasu and Shibata, Akihisa (1992), ‘Spill Over Effects of Supply Side Changes in a Two Country Economy with Capital Accumulation’, 33(12) Journal of International Economics , 127-146.
  • Osterberg, William P. (1989), ‘Tobin’s q, Investment, and the Endogenous Adjustment of Financial Structure’, 40(3) Journal of Public Economics , 293-318.
  • Parai, Amar K. (1988), ‘The Incidence of Corporate Income Tax under Variable Returns to Scale’, 43(3) Public Finance , 414-424.
  • Parai, Amar K. and Choudhary, Munir A. S (1992), ‘Imperfect Labor Mobility and Corporate Tax Incidence’, 6(3) International Economic Journal , 75-82.
  • Pastor, Santos (1991), ‘Comment (on Aretz, Taxation and Incorporation)’, in Weigel, Wolfgang (ed.), Economic Analysis of Law – A Collection of Applications , Vienna, …sterreichischer Wirtschaftsverlag, 133-134.
  • Pedersen, Bente Moll (1994), ‘Denmark: Joint Taxation: A Unique Way of Reducing Corporate Tax’, 48(11) Bulletin for International Fiscal Documentation , 574-578.
  • Pereira, Alfredo M. (1993), ‘A Dynamic General Equilibrium Analysis of Corporate Tax Integration’, 15(1) Journal of Policy Modeling , 63-89.
  • Reaume, David M. (1976), ‘Short Run Corporate Tax Shifting by Profit Maximizing Oligopolists’, 4(1) Public Finance Quarterly , 33-44.
  • Ribstein, Larry E. (1992), ‘The Deregulation of Limited Liability and the Death of Partnership’, 70 Washington University Law Quarterly , 417 ff.
  • Ronen, Joshua and Aharoni, A. (1989), ‘The Choice among Accounting Alternatives and Management Compensation: Effects of Corporate Tax’, 64(1) Accounting Review , 69-86.
  • Rose-Ackerman, Susan (1982), ‘Unfair Competition and Corporate Income Taxation’, 34 Stanford Law Review , 1017-1039. Reprinted In Rose Ackerman, Ed., The Economics Of Nonprofit Institutions, Pp. 394 414.
  • Rousslang, Donald J. (1987), ‘The Effects of Recent Corporate Tax Changes on U.S. International Trade’, 40(4) National Tax Journal , 603-615.
  • Sarma, J.V.M. (1990), ‘1990 91 Budget and the New Corporate Tax Proposals: An Evaluation: India’, 44(7) Bulletin for International Fiscal Documentation , 347-349.
  • Schadewald, Michael S. (1992), ‘Discussion of Expertise in Corporate Tax Planning: The Issue Identification Phase’, 30(0) Journal of Accounting Research , 29-36.
  • Scholes, Myron S. and Wolfson, Mark A. (1990), ‘The Effects of Changes in Tax Laws on Corporate Reorganization Activity’, 63(S) Journal of Business , 141-164.
  • Shaviro, Daniel N. (1995), ‘Risk-Based Rules and the Taxation of Capital Income’, 50 Tax Law Review , 643-724.
  • Sheffrin, Steven M. (1982), ‘What Have We Done to the Corporate Tax System?’, 25(2) Challenge , 46-52.
  • Shome, Parthasarathi (1985), ‘Is the Corporate Tax Shifted? Empirical Evidence from ASEAN’, 13(1) Public Finance Quarterly , 21-46.
  • Sloan, Frank A. and others (1988), ‘Cost of Capital to the Hospital Secto’, 7(1) Journal of Health Economics , 25-45.
  • Smith, Abbie (1990), ‘The Effects of Leveraged Buyouts’, 25(2) Business Economics , 19-25.
  • Smith, Andrew M. C. (1991), ‘Corporate and International Tax Reforms in 1991 Budget: New Zealand’, 45(11) Bulletin for International Fiscal Documentation , 530-537.
  • Stephan, Paul B. III (1990), ‘Disaggregation and Subchapter C: Rethinking Corporate Tax Reform’, 76 Virginia Law Review , 655-711.
  • Stewart, J. C. (1989), ‘Transfer Pricing: Some Empirical Evidence from Ireland’, 16(3) Journal of Economic Studies , 40-56.
  • Suwanmala, Charas (1989), ‘Crisis and Response: Treasury Cash Balance Crisis in Thailand 1980 1982’, 9(3) Public Budgeting and Finance , 27-36.
  • Swan, Peter L. (1984), ‘Capital Gains, Cash Flow Taxes, and Corporate Tax Reform’, 1(3) Australian Tax Forum , 292-311.
  • Tajika, Eiji and Yui, Yuji (1988), ‘Cost of Capital and Effective Corporate Tax Rate the Case of Post War Japan (In Japanese)’, 39(2) Economic Review (Keizai Kenkyu) , 118-128.
  • Takirambudde, Peter Nanyenya (1994), ‘Botswana: Double Corporate Tax: Untangling the Undergrowth of Company and Shareholder Tax Rules’, 48(2) Bulletin for International Fiscal Documentation , 82-88.
  • Van Rooijen, Martin J. (1977), ‘Interrelationship of Corporate Tax and Income Tax of Shareholders’, 31(2) Bulletin for International Fiscal Documentation , 64-68.
  • Vazquez Vega, Pablo (1996), ‘ÀDiscriminaci—n positiva? La reforma del impuesto de sociedades en el Pais Vasco (Positive Discrimination? Corporate Tax Reform in Euskadi)’, Revista de la Camara de Comercio, Industria y Navegaci—n .
  • Virolainen, Kimmo (1991), ‘Corporate Tax Exhaustion and Financial Policy: Evidence on Finnish Data’, 4(2) Finnish Economic Papers , 130-141.
  • Von Martens, Christel (1992), ‘Beskattning av kapitalinkomster och av foretagsinkomst ur kommunal synvinkel (With English summary) (The Effect of the New Capital and Corporate Tax Reform on Local Government Finances)’, 45(3) Ekonomiska Samfundets Tidskrift , 131-137.
  • Wang, Leonard F. S. (1993), ‘Sector Specific Unemployment and Corporate Income Tax Incidence: A Geometric Exposition’, 37(1) American Economist , 64-67.
  • Wang, Leonard F. S. and Conant, John L. (1988), ‘Corporate Tax Evasion and Output Decisions of the Uncertain Monopolis t’, 41 National Tax Journal , 579-581.
  • Willard, Kristen L. (1994), ‘Do Taxes Level the Playing Field? How U.S. Tax Policy Affects the Investment Decisions of Foreign Affiliates in the United States’, 29(4) Columbia Journal of World Business , 20-28.
  • Winsen, Joseph K. (1992), ‘The Interaction Between Fringe Benefits Tax, Salary and Franked Dividends’, Sept Australian Tax Review , 149-154.
  • Woodworth, Jay N. (1990), ‘Different Economic Systems: Vast New Opportunities for Business Economists: NABE Presidential Address’, 25(1) Business Economics , 10-17.
  • York, Harold L. (1993), ‘An Applied General Equilibrium Model of International Tax Competition among the Group of Seven Countries’, 15(56) Journal of Policy Modeling , 653-672.
  • Zarin Nejadan, Milad (1992), ‘Fiscalite, q de Tobin et investissement prive en Suisse’, 58(2) Recherches Economiques de Louvain , 213-235.
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