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Professor David Gamage published a University of Missouri School of Law Legal Studies Research Paper examining tax scholar Karl E. Frieden’s arguments against strengthening state corporate income tax. In his article, “Beyond Blinders and Boomerangs: Assessing State Business Taxation,” Gamage argues that while Frieden does raise some valid points about the efficiency of specific tax design choices, his core argument fundamentally misconstrues the central issues: the ultimate incidence of business taxes, the pursuit of equity and efficiency, and the importance of combating harmful tax avoidance.