Auerbach, Alan J. (ed.); Smetters, Kent A. (ed.) - 2017
"Debates about the optimal structure for tax policies and tax rates hardly cease among public, policy, or academic … rest of the population continue to diverge. Tax research perhaps has not fully kept pace with the relentless demand of … various interests to adjust tax policy. Nonetheless, specialists in the economics of tax policy in recent years have profited …