Origins and consequences of changes in U.S. corporate taxation, 1981-1998

American Journal of Political Science

Volumn 45, Issue 1, 2001, Pages 179-201

  Inclán, Carla ^a   Quinn, Dennis P ^a   Shapiro, Robert Y ^b  

^a GEORGETOWN UNIVERSITY   (United States)

^b 726 International Affairs Building ^*  (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0035529096     PISSN: 00925853     EISSN: None     Source Type: Journal    
DOI: 10.2307/2669366     Document Type: Review

References (54)

1. Arlen, Jennifer, and Deborah M. Weiss. 1995. "A Political Theory of Taxation." Yale Law Journal 105:325-391.
2. Bates, Robert H., and Da-Hsiang Donald Lien. 1985. "A Note on Taxation, Development, and Representative Government." Politics & Society 14:53-70.
3. Boskin, Michael J. 1996. "Tax Reforms Worth Making if Changes Have Staying Power." Los Angles Times April 14.
4. Bowles, Samuel, David M. Gordon, and Thomas E. Weisskopf. 1989. "Business Ascendancy and Economic Impasse." Journal of Economic Perspectives 3:107134.
5. Campos, Julia, Neil R. Ericsson, and David F. Hendry. 1996. "Cointegration Tests in the Presence of Structural Breaks." Journal of Econometrics 70:187-220.
6. Committee on Ways and Means, U.S. House Representatives. 1993. "Overview of the Federal Tax System: WMCP 103-17." (The "Green" Tax Book.) Washington, D.C.: GPO.
7. Dryzek, John S. 1996. Democracy in Capitalist Times: Ideas, Limits, and Struggles. New York: Oxford.
8. Eden, Lorraine. 1998. Taxing Multinationals. Toronto: University of Toronto Press.
9. Edsall, Thomas Byrne. 1988. Power and Money: Writing About Politics, 1971-1987. New York: Norton.
10. Eismer, Theodore J. and Philip H. Pollack. 1988. Business, Money, and the Rise of Corporate PACs in American Elections. New York: Quorum Books.
11. Enders, Walter. 1995. Applied Econometric Time Series. New York: John Wiley & Sons, Inc.
12. Enders, Walter. 1996. RATS Handbook for Econometric Time Series. Evanston: Estima.
13. Engen, Eric, and Jonathan Skinner. 1996. "Taxation and Economic Growth." National Tax Journal 49:617-642.
14. Epstein, Edwin M. 1969. The Corporation in American Politics. Englewood Cliffs: Prentice-Hall.
15. Federal Reserve Bank. 1997. Balance Sheets of the United States. Washington: Federal Reserve.
16. Freeman, John R., Daniel Houser, Paul M. Kellstedt, and John T. Williams. 1998. "Long-Memoried Processes, Unit Roots and Causal Inference in Political Science." American Journal of Political Science, 42:1289-1327.
17. Frenkel, Jacob A., Assaf Razin, and Efraim Sadka. 1991. International Taxation in an Integrated World, Cambridge: MIT Press.
18. Garrett, Geoffrey. 1995. "Capital Mobility, Trade, and the Domestic Politics of Economic Policy." International Organization 49:657-687.
19. Gordon, Roger H. 1992. "Can Capital Income Taxes Survive in Open Economies?" Journal of Finance 47:1159-1180.
20. Gordon, Roger H., and A. Lans Bovenberg. 1996. "Why Is Capital So Immobile Internationally?" American Economic Review 86:1057-1075.
21. Gordon, Roger H., and Jeffrey K. MacKie-Mason. 1995. "Why Is There Corporate Taxation in A Small Open Economy." In The Effects of Taxation on Multinational Corporations, ed. Martin Feldstein, J. Mines, and Glenn Hubbard. Chicago: University of Chicago Press.
22. Gravelle, Jane G. 1994. The Economic Effects of Taxing Capital Income. Cambridge: MIT Press.
23. Gravelle, Jane G. 1995. "The Corporate Income Tax: Economic Issues and Policy Options." National Tax Journal 48:267-277.
24. Hansen, Henrik, and Katarina Juselius. 1995. CATS in RATS, Cointegration Analysis of Time Series. Evanston: Estima.
25. Hibbs, Douglas A. 1987. The American Political Economy. Cambridge: Harvard University. Press.
26. International Monetary Fund. 1997. International Financial Statistics, June 1997. Washington: IMF.
27. Jacobs, David. 1988. "Corporate Taxation and Corporate Economic Power." American Journal of Sociology 93:852-881.
28. Johansen, Soren. 1995. Likelihood-Based Inference in Cointegrated Vector Autoregressive Models. Oxford: Oxford University Press.
29. Juselius, Katerina. 1999. "Models and Relations in Economics and Econometrics." Paper 99-13, Institute of Economics, University of Copenhagen. (available at http://www.econ. ku.dk/staff/)
30. Kanniainen, Vesa, and Jan Södersten. 1995. "The Importance of Reporting Conventions for the Theory of Corporate Taxation." Journal of Public Economics 57:417-430.
31. King, Ronald F. 1993. Money, Time, and Politics: Investment Tax Subsidies and American Democracy. New Haven: Yale University Press.
32. Levitt, Arthur. 1998. "A Financial Partnership." Speech to the Financial Executives Institute, 16 November. (Accession at www.sec.gov/news/speeches/spch227.htm.)
33. Lindblom, Charles E. 1977. Politics and Markets: The World's Political-Economic System. New York: Basic Books.
34. Lutkepohl, Helmut. 1999. "Vector Autoregressive Analysis." (Available at http://sfb.wiwi.hu-berlin.de/)
35. Lutkepohl, Helmut, and Hans-Eggert Reimers. 1992. "Impulse Response Analysis of Cointegrated Systems." Journal of Economic Dynamics and Control 16:79-91.
36. Lyon, Andrew B. 1997. Cracking the Code: Making Sense of the Corporate Alternative Minimum Tax. Washington, D.C.: Brookings Institution.
37. Maddala, G. S., and In-Moo Kim. 1998. Unit Roots, Cointegration, and Structural Change. Cambridge: Cambridge University Press.
38. Martin, Cathie Jo. 1991. Shifting the Burden: the Struggle over Growth and Corporate Taxation. Chicago: University of Chicago Press.
39. Mendoza, Enrique G, Assaf Razin, and Linda Tesar. 1994. "Effective Tax Rates in Macroeconomics." Journal of Monetary Economics 34:297-323.
40. Pechman, Joseph A. 1987. Federal Tax Policy, 5th Edition. Washington: Brookings Institution.
41. Phillips, Peter C. B. 1995. "Fully Modified Least Squares and Vector Autoregression." Econometrica 63:1023-1078.
42. Phillips, Peter C. B. 1998. "Impulse response and forecast error variance asymptotics in nonstationary VARs." Journal of Econometrics 83:21-56.
43. Quinn, Dennis P. 1997. "The Correlates of Change in International Financial Regulation." American Political Science Review 91:531-551.
44. Quinn, Dennis P., and Robert Y. Shapiro. 1991a. "Business Political Power: the Case of Taxation" American Political Science Review 85;856-871.
45. Quinn, Dennis P., and Robert Y. Shapiro, 1991b. "Economic Growth Strategies: The Effects of Partisan and Electoral Politics on Interest Rates and Business Taxation in the United States." American Journal of Political Science 35:656-685.
46. Roper Center. 1997. Public Opinion Online. (Accession through Lexis·Nexis.)
47. Schuler, Douglas. 1999. "Corporate Political Action: Rethinking the Economic and Organizational Influences." Business and Politics. 1:83-97.
48. Sørensen, Peter Birch. 1995. "Changing Views of the Corporate Income Tax." National Tax Journal 48:279-294.
49. Steinmo, Sven. 1994. "The End of Redistribution? International Pressures and Domestic Tax Policy Choices." Challenge (November/December):9-17.
50. Swank, Duane. 1998. "Funding the Welfare State: Globalization and the Taxation of Business in Advanced Market Economies." Political Studies 46:671-692.
51. Tang, Roger Y. W. 1997. Intrafirm Trade and Global Transfer Pricing Regulations. London: Quorum.
52. U.S. Department of Commerce, Bureau of Economic Analysis. 1999. National Income and Product Accounts. Tables 1.14, 1.16. Washington, D.C.: GPO.
53. Walker, Richard H. 1999. "Behind the Numbers of the Recent SEC's Recent Financial Fraud Cases." Speech to the Annual Conference of the AICPA's Conference on SEC Developments. (Accession at www.sec.gov/news/speeches/spch334. htm.)
54. Williams, John T., and Brian C. Collins. 1997. "The Political Economy of Taxation." American Journal of Political Science 41:208-244.