Most arguments in favor of the Internet Tax Freedom Act (ITFA) assume that taxing Internet access would reduce Internet use. The authors investigate this possibility empirically, making use of panel data covering all U.S. states for the years 1998, 2000, and 2001. Statutory variation in the...

A model is developed which focuses on the relationship between fiscal variables and industrial location. Industrial location decisions are hypothesized to be made within a system of supply and demand. On the supply side, communities determine the optimal level of industrial activity based on a...

The effective state corporate tax rate fell significantly during the past fifteen years despite the very robust growth in corporate book profits. This article examines the causes of the decline with a focus on the effects of the relatively new option of forming limited liability companies...

The linkage between federal policy and municipal investment decisions is empirically estimated. The findings of this article indicate that federal policies should be designed with recognition of the potential effects on local investment decisions. Deductibility of state and local taxes is found...

The effects of state tax and regulatory policies on the location of real, financial, and portfolio choice activity of banks are investigated. The results show that banks have increased their efforts to avoid tax and regulatory policies since the 1980 Depository Institutions Deregulation and...