Ralph B. Tower

Wake Forest University

Calloway Professor of Taxation

2601 Wake Forest Road

Winston-Salem, NC 27109

United States

SCHOLARLY PAPERS

13

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Scholarly Papers (13)

1.

The Personal Income Tax Equation: Rate Structure and Tax Base

State Tax Notes, Vol. 35, No. 11, 2005
Number of pages: 13 Posted: 13 Aug 2009
Ralph B. Tower and Fred M. Scully
Wake Forest University and affiliation not provided to SSRN
Downloads 152 (189,971)

Abstract:

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Personal Income Tax, Rate Structure, Tax Base Design

2.

Reform or Redesign? The Future of the Personal Income Tax

Number of pages: 10 Posted: 15 Jan 2011
Allison Evans and Ralph B. Tower
Wake Forest University - Schools of Business and Wake Forest University
Downloads 92 (274,964)

Abstract:

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personal income tax design

3.

A New Paradigm for the Personal Income Tax

Tax Notes, Vol. 108, No. 107, 2005
Number of pages: 12 Posted: 10 Aug 2009
Ralph B. Tower
Wake Forest University
Downloads 91 (276,902)

Abstract:

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Taxation, Personal Income Tax

4.

A Study in Use Tax Design

State Tax Notes, Vol. 53, No. 11, 2009
Number of pages: 14 Posted: 01 Oct 2009
Katharine R. Conroy and Ralph B. Tower
Calloway School and Wake Forest University
Downloads 72 (318,514)

Abstract:

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use tax, design, SSUTA

5.

Tax Base Modifications: The Hidden Barrier to Simplification

Tax Notes, July 2006
Number of pages: 9 Posted: 08 Sep 2006
Ralph B. Tower and Caroline M. Boyd
Wake Forest University and Calloway School of Business & Accountancy
Downloads 57 (359,233)

Abstract:

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tax reform, federal income taxes, state income taxes, modifications

6.

Tax Credits: Their Critical Role in Comprehensive Tax Reform

Tax Notes, Vol. 121, No. 4, 2008
Number of pages: 11 Posted: 10 Aug 2009
Ralph B. Tower
Wake Forest University
Downloads 46 (394,867)

Abstract:

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Tax Reform, Credits, Personal Income Tax

7.

Cloning Complexity: Alternate Taxes and the Federal-State Relationship

State Tax Notes, Vol. 47, No. 10, 2008
Number of pages: 7 Posted: 10 Aug 2009
Ralph B. Tower, Yvonne L. Hinson and Kevin M. Hall
Wake Forest University, Wake Forest University - Schools of Business and Wake Forest University
Downloads 37 (428,700)

Abstract:

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Tax Reform, Personal Income Tax

Influence of Long-Term Capital Gains on Individual Amt

Tax Notes, Vol. 103, p. 103, January 19, 2004
Number of pages: 5 Posted: 22 Aug 2009
Yvonne L. Hinson and Ralph B. Tower
Wake Forest University - Schools of Business and Wake Forest University
Downloads 31 (465,644)

Abstract:

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alternsative minimium tax, state and local taxation

9.

Today's Personal Income Tax: Measuring Change and Discovering Innovation

State Tax Notes, Vol. 78, No. 2, 2015
Number of pages: 14 Posted: 16 Nov 2015
Ralph B. Tower
Wake Forest University
Downloads 24 (489,546)

Abstract:

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personal income taxes, state income tax rates, state income tax base

10.

Federal AMT and the State Income Tax Deduction: Gateway to Reform

Tax Notes, Vol. 137, No. 10, 2012
Number of pages: 5 Posted: 14 Jan 2013
Yvonne L. Hinson and Ralph B. Tower
Wake Forest University - Schools of Business and Wake Forest University
Downloads 23 (494,979)

Abstract:

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Federal AMT, State Income Tax Deducation, Tax Reform

11.

Charitable Checkoffs: Taxpayer Convenience or Blueprint for Controversy?

State Tax Notes, Vol. 44, No. 1, 43-50, 2007
Number of pages: 8 Posted: 10 Aug 2009
Ralph B. Tower
Wake Forest University
Downloads 22 (500,656)

Abstract:

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Taxation, Charitable Contributions, Personal Income Tax

12.

State Tax Amnesties: Forgiveness is Divine - and Possibly Profitable

State Tax Notes, Vol. 41, No. 8, August 21, 2006
Posted: 21 Aug 2006
University of Tennessee, Knoxville - College of Business Administration - Center for Business and Economic Research, Millikin University - Tabor School of Business, Northern Illinois University - Department of Accountancy, Wake Forest University and North Carolina State University - Department of Accounting

Abstract:

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13.

State Amt for Individuals: An Analysis and Assessment

State Tax Notes, Vol. 32, No. 11, June 14, 2004
Posted: 11 Jun 2004
Ralph B. Tower and Yvonne L. Hinson
Wake Forest University and Wake Forest University - Schools of Business

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