I have a longstanding research interest in tax policy.  Most prominently, I have examined state tax expenditure policy and internet tax policy.  This research has appeared in Social Science Computer Review, State Tax Notes, the Handbook of Public Information Systems, and Managing the Virtual State among other outlets.

These links relate to my ongoing research on tax expenditure policy and how tax expenditures impact public and private interests.  My work in this area began in the mid-1980s (jointly published papers with Steven Gold).  I am preparing an update of my work in this area for publication during 2006. 

Tax expenditures include any deviation from the normal tax structure including tax:

Tax expenditure policy may also comprise public policy initiatives such as:

Additional tax policy resources include: