“…Further, it has been used in numerous empirical studies of taxes, including Dye (1980), Helms (1985, Benson and Johnson (1986), Canto and Webb (1987), Mofidi and Stone (1990), Yu, Wallace, and Nardinelli (1991), Mullen and Williams (1994), Carroll and Wasylenko (1994), Knight (2000), Yamarik (2000Yamarik ( , 2004, and Caplan (2001).…”