Research Interests:

R&D Tax Policy and Management

Recent Publications:

• Musazi, B. G. & Billings, B. A. (in press, 2012). The Theory of Marginal Tax Rates for Alternative Minimum Firms. Advances in Financial Planning and Forecasting, 5 (121), 147.
• Billings, B. A., Musazi, B., & Jones, D. K. (2010). Methodology for Determining Loan Fees for International Loan Guarantees. Journal of Global Business Issues, 4 (1).
• Billings, A., Mougoué, M., & Musazi, B. (2009). How Firms' Foreign Tax Credit Limitation Affects the Amount of Foreign Assets Deployed. Public Finance Review, 37 (2), 170-197.
• Billings, B. A., Musazi, B. G., & Houston, M. (2008). Bonus Depreciation May Not Work for Firms That Are Most in Need of Incentives. Tax Notes.
• Billings, B. A. & Musazi, B. (2008). Monetize Tax Assets to Improve Bonus Depreciation Incentive. Tax Notes.
• Billings, B. A. & Musazi, B. (2008). The Effect of Taxes on Small Banks' Loan Loss Provisions. American Journal of Accounting and Finance, 1 (1).
• HassabElnaby, H., Musazi, B., & Nowlin, T. (2007). The Role of Taxes in Deferred Compensation Plans: The Case of Alternative Minimum Tax. Oil, Gas, & Energy Quarterly, 55 (4).
• Omotoye, R. & Musazi, B. (2006). Global Financial Consequences of the Transformation of the Former Soviet Union: A Regional Analysis. International Journal of Business Research, vi (3), 55-65.
• Omotoye, R. & Musazi, B. (2006). Global Financial Consequences of Transformation of the Former Soviet Union. Review of Business Research, vi (1), 169-179.
• Musazi, B. (2004). A Disabled Taxpayers' Penalty? Tax Notes.
• Billings, B. A., Musazi, B. G.N., & Moore, J. (2004). The Effects of Funding Source and Management Ownership on the Productivity of Research and Development. R & D Management, 34 (3).
• Musazi, B. G., Billings, B. A., & Hwang, A. (2002). The Role of the Alternative Minimum Tax on Banks' Municipal Bond Investments. Advances in Taxation, 14.