Tax Research

This section of Tax World is devoted to disseminating tax research results by leading accounting researchers at major educational institutions across the U.S.. What is proposed for this section is a series of synopses or abstracts of research conducted on a variety of tax issues. With author's approval copies of the research paper, the journal of publication, or address to obtain copies of the paper will be provided.

Amy Dunbar-University of Conneticut Thomas Pogue-University of Iowa Estimating Flat Tax Incidence and Yield: A Sensitivity Analysis