TAXES ARE GOOD FOR BUSINESS

        Raising Taxes Can Be Good For Business--Newsday (Oct. 24, 2002) (With David Dyssegaard Kallick)

        The Evidence Regarding Taxes and Jobs

        Do New York City Tax Hikes Cause Loss of Jobs? A Review of the Evidence--State Tax Notes (Feb. 2002)

o       Response by the Manhattan Institute: State and Local Taxes Do Matter: A Rejoinder to the Skeptics--State Tax Notes (Aug. 28, 2002)

o       Response to the Confusers