citations.bib

@Article{Pomerleau2022,
  AUTHOR = {Kyle Pomerleau.},
  TITLE = {Section 199A and "Tax Parity"},
  journal = {AEI Economics Report},
  YEAR = {2022},
  month = {September},
  url = {https://www.aei.org/research-products/report/section-199a-and-tax-parity/>}
}


@Article{DeBacker2022,
  AUTHOR = {Jason DeBacker},
  TITLE = {The Cost of Capital in Times of High Inflation},
  journal = {Tax Notes},
  YEAR = {2022},
  month = {September},
  url = {}
}
@Article{DeBackerKasher2018,
  AUTHOR = {Jason DeBacker and Roy Kasher},
  TITLE = {Effective Tax Rates on Business Investment Under the Tax Cuts and Jobs Act},
  journal = {AEI Economics Perspectives},
  YEAR = {2018},
  month = {May},
  url = {https://www.aei.org/research-products/report/effective-tax-rates-on-business-investment-under-the-tax-cuts-and-jobs-act/}
}

@Article{DeBacker:2017b,
  author={Jason DeBacker},
  title={Estimating the Effects of Business Tax Reform on Output},
  journal={Quantitative Notes},
  year={2017},
  volume={},
  number={2017-2},
  pages={},
  month={November},
  keywords={},
  doi={},
  abstract={Tax policy can have strong effects on the incentives to invest. This note describes a simple approach to approximate the effects of tax policy on investment and output using open source data and models.},
  url={https://www.openrg.com/reports/CCC_Output_QN.pdf}
}

@Article{DeBacker:2017a,
  author={Jason DeBacker},
  title={Impacts of Business Tax Reform on Investment Incentives for the Retail Industry},
  journal={Quantitative Notes},
  year={2017},
  volume={},
  number={2017-1},
  pages={},
  month={September},
  keywords={},
  doi={},
  abstract={Business tax reform, which has loomed on the horizon for more than a decade, may finally have its chance in the next couple years. In this Quantitative Note, I explore the consequences of two business tax reform concepts on incentives to invest among C-corporations in the retail industry: a cash flow tax and a corporate income tax system with reduced rates.},
  url={https://www.openrg.com/reports/Retail_QN_091817.pdf}
}

@Techreport{DeBackerEvans:2023,
  AUTHOR = {Jason DeBacker and Richard W. Evans},
  TITLE = {What Business Tax Reforms Would Be Best for Tennessee?},
  INSTITUTION = {Center for Growth and Opportunity at Utah State University},
  YEAR = {2023},
  type = {Research in Focus},
  month = {January 12},
  url = {https://www.thecgo.org/research/what-business-tax-reforms-would-be-best-for-tennessee/}
}

@Techreport{Evans:2023,
  AUTHOR = {Richard W. Evans},
  TITLE = {What are the Effects of Missouri Corporate Income Tax Rate Cuts?},
  INSTITUTION = {Center for Growth and Opportunity at Utah State University},
  YEAR = {2023},
  type = {Research in Focus},
  month = {March 22},
  url = {https://www.thecgo.org/research/what-are-the-effects-of-missouri-corporate-income-tax-rate-cuts/}
}

@Techreport{Pomerleau2020,
  AUTHOR = {Kyle Pomerleau},
  TITLE = {The tax burden on business investment under Joe Biden's tax proposals},
  INSTITUTION = {American Enterprise Institute},
  YEAR = {2020},
  month = {September},
  url = {https://www.aei.org/research-products/report/the-tax-burden-on-business-investment-under-joe-bidens-tax-proposals/}
}

@Techreport{FHKM2020,
  AUTHOR = {Timothy Fitzgerald and Kevin Hassett and Cody Kallen and Casey B. Mulligan},
  TITLE = {An Analysis of Vice President Biden's Economic Agenda: The Long Run Impacts of Its Regulation, Taxes, and Spending},
  INSTITUTION = {Hoover Institution},
  YEAR = {2020},
  month = {October},
  url = {https://www.hoover.org/sites/default/files/research/docs/president_bidens_economic_agenda_hassett.pdf}
}

@Techreport{BunnPomerleau2021,
  AUTHOR = {Daniel Bunn and Kyle Pomerleau},
  TITLE = {Marginal Effective Tax Rates and the 2021 UK Budget},
  INSTITUTION = {Tax Foundation},
  YEAR = {2021},
  month = {March},
  number = {755},
  url = {https://www.aei.org/wp-content/uploads/2021/03/Pomerleau-Marginal-Effective-Tax-Rates-and-the-2021-UK-Budget-032321.pdf?x91208/}
}