CTJ's impact on the debate came in the form of four reports detailing the magnitude of corporate tax avoidance, and making the case for comprehensive corporate tax reform: Corporate Income Taxes in the Reagan Years (1984), Corporate Taxpayers & Corporate Freeloaders (1985), Money for Nothing: The Failure of Corporate Tax Incentives, 1981-1984 (1986), and 130 Reasons Why We Need Tax Reform (1986). These reports revealed, among other things, that 128 large corporations had paid nothing in corporate income taxes in at least one of the previous three years.