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Papers
The collection consts of correspondence, reports, journals, notebooks and some clippings related to Burden's scientific projects, travel and expeditions; typescripts or printed copies of Burden's published and unpublished articles and stories; the typescript of Burden's book (originally titled Hunting in many lands), published in 1960 under the title: Look to the wilderness; and personal papers. The bulk of the inventoried material covers four of Burden's projects: his 1926 expedition to Indonesia to study the Komodo dragon and collect specimens, and about which he wrote his 1927 book, Dragon lizards of Komodo; his formation of Burden Pictures, Inc., and production of the 1930 film, The sile...
From Sword to Shield
This historical account of the evolution of the corporate income tax in America explains the origins of corporate income tax. Banks shows that political, economic, and social forces transformed it from a sword against evasion of the individual income tax to a shield against government and shareholder interference.
Journal
None
Accounting for Income Taxes
Accounting for Income Taxes is the most comprehensive review of AFIT research. It is designed both to introduce new scholars to this field and to encourage active researchers to expand frontiers related to accounting for income taxes. Accounting for Income Taxes includes both a primer about the rules governing AFIT (Sections 3-4) and a review of the scholarly studies in the field (Sections 5-8). The primer uses accessible examples and clear language to express essential AFIT rules and institutional features. Section 3 reviews the basic rules and institutional details governing AFIT. Section 4 discusses ways that researchers, policymakers, and other interested parties can use the tax informat...
The Battles and men of the Republic of Texas
The first part of this book gives a detailed description of all the battle fought during the Texas revolution and the 10 years of the Republic of Texas. The second part of the book is a listing of all of the soldiers who fought for Texas and the battles in which they fought.
Does Financial Constraint Affect Shareholder Taxes and the Cost of Equity Capital?
We show that firms with the least elastic demand for equity capital should benefit the most from reductions in shareholder taxes. Consistent with this prediction, we find that, following 1997 and 2003 cuts in U.S. individual shareholder taxes, financially constrained firms, and particularly those with disproportionate ownership by U.S. individuals, enjoyed larger reductions in their cost of equity capital than did other firms. The results are consistent with the incidence of the tax reductions falling mostly on firms with the most pressing needs for capital. Furthermore, the findings provide an explanation for the heretofore puzzling finding that, following the unprecedented 2003 reduction i...
