American Tax Policy Institute

Sponsored Papers

Research for these articles was supported by grants from the American Tax Policy Institute (ATPI). Views expressed are those of the authors.

The Social Science Research Network

The following papers are provided on the ATPI Web site with the generous permission of The Social Science Research Network.

Tax Notes

The following papers are provided on the ATPI Web site with the generous permission of Tax Notes.

Hill, Francis R: “Softer Money: Exempt Organizations and Campaign Finance.” (pdf)
Tax Notes, April 16, 2001, pp. 477-504.

Stark, Richard C: “A Principled Approach to Collection and Accuracy-Related Penalties.” (pdf)
Tax Notes, April 2, 2001, pp. 115-149.

O'Connor, Michael A: “Tax Preparation Services for Lower-Income Filers: A Glass Half Full, or Half Empty?” (pdf)
Tax Notes, January 8, 2001, pp. 237-250.

Saltzman, Michael I: “Providing Protection in State Unclaimed Property Audits.” (pdf)
Tax Notes, December 18, 2000, pp. 1599-1623.