763 National Tax Journal Vol. LIV, No. 4 Abstract This empirical research extends the work of Tanzi (1987) and provides comparative 1985–99 corporate income tax (CIT) rates for 29 different countries, spanning the United States, Europe, and Southeast Asia. A common worldwide trend in CIT rates emerges. During the 1985–99 period, the top CIT rate decreased by 11 percentage points in the United S...

Algorithms invented in the past 25 years make it possible on a computer to efficiently factor a polynomial in one, several, or many variables with coefficients from a certain field, such as a finite field or the rational, real, or complex numbers. I have surveyed work up to 1986 in the papers (Kaltofen 1982 and 1990a). This article discusses important developments of the past five years; I also...

In a recent paper, Hanks and McDermott presented a simple problem in temporal reasoning which showed that a seemingly natural representation of a frame axiom in nonmonotonic logic can give rise to an anomalous extension, i.e., one which is counter-intuitive in that it does not appear to be supported by the known facts. An alternative, less formal approach to nonmonotonic reasoning uses the mech...