John R. Robinson

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arrangements that maintain legal confidentiality requirements. The views expressed are those of the authors and do not reflect official positions of the U.S. Department of Commerce. The authors thank an anonymous referee, We would also like to thank John Graham for supplying tax rate data. All errors are our own. Abstract U.S. corporations hold significant(More)
The Sustainability and the Environment series provides a comprehensive, independent, and critical evaluation of environmental and sustainability issues affecting Canada and the world today. Other volumes in the series are: Printed in Canada on ancient-forest-free paper (100% post-consumer recycled) that is processed chlorine-and acid-free, with(More)
Congested roadways in Texas' metropolitan centers are important arteries for transporting agricultural commodities into domestic and international markets. Truck transportation of these commodities contributes to the observed congestion and delay in these urban centers. As an example, cotton, which is a major field crop in Texas, is transported via(More)
We investigate the effect of taxes on the utilization of inside debt (loans from owners) and outside debt (loans from non– owners) across small businesses organized as taxable corporations and flow–through entities (Subchapter S corporations and partnerships). We find that the tax incentives to use debt differ according to the type of debt and the type of(More)
We examine the extent to which management discretion affects the reserve for unrecognized tax benefits. We analyze the financial statement disclosures of 19 paper companies that received a total of $6.4 billion in refundable excise taxes during 2009. All of these companies included the refunds in financial income, but 14 excluded all or part of the refunds(More)
Iatrogenic perforation of the gallbladder during laparoscopic cholecystectomy is a well-known occurrence; however, the consequences of spillage of gallstones in the peritoneum and particularly intrathoracic complications are less defined. We describe the delayed development of a perihepatic abscess and empyema in a patient five years following laparoscopic(More)
The Transportation Research Forum, founded in 1958, is an independent, nonprofit organization of transportation professionals who conduct, use, and benefit from research. Its purpose is to provide an impartial meeting ground for carriers, shippers, government officials, consultants, university researchers, suppliers, and others seeking exchange of(More)