Research Interests:

Taxation, R&D, Data Analytics, and General Equilibrium Modeling

Publications:

• Anthony Billings, Buagu Musazi, and Thomas Calderon (2025 Forthcoming). Asset Acquisition Trends After the Repeal of the Corporate Alternative Minimum Tax. Public Finance Review.
• Anthony Billings, Cedric L. Knott & Buagu N. Musazi(2023)A Multi-asset and Country Analysis of Capital-output Ratios, The International Trade Journal, Vol.37(6): 633-652
• Musazi, B. N., Billings, B. A., Volz, W., & Jones, D. (2020). "Why Businesses Locate R&D in High Tax States: The Role of the States' R&D Tax Credits Effectiveness" Advances in Taxation Vol.28.
• Musazi, B.N.; Billings, B.A., & Billings, B. (2020). Opportunities and Challenges of Real-Time Financial Reporting. The CPA Journal.
• Musazi, B.; Austin, N., & Benyi, K. (2019). “Possible U.S. Tax Incentives to Boost U.S. Private Sector in Africa.’ Tax Notes International, 96(6), 541-548.
• Musazi, B. & Makawi, B. (2019). "The controversy of deferred tax assets and liabilities classifications and some remedies," Journal of Finance and Accountancy, (Vol.25).
• Musazi, B. & Dille, L. (2018).  Home school educators, independent contractors or employees?   Journal of Business Cases and Applications, (Vol. 21).
• Musazi, B. G. & Billings, B. A. (2012).  The Theory of Marginal Tax Rates for Alternative Minimum Firms.   Advances in Financial Planning and Forecasting, 5 (121), 147.
• 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.