Introduction / Henry J. Aaron and Joel Slemrod -- The tax shelter battle / Joseph Bankman -- Issues of international tax enforcement / David R. Tillinghast -- Small business and the tax system / Joel Slemrod -- The Turbotax revolution : can technology solve tax complexity? / Austan Goolsbee --...

This paper focuses on three main issues of fundamental health care reform. First, should experience rating--the linkage of premiums to actual loss experience--be retained? Despite widespread support for experience rating among economists, the paper argues that it should be abandoned for reasons...

This paper is an exploratory attempt to view the role that social experiments in general, and the income maintenance experiments and work/welfare demonstrations in particular, have played in the policy process through the lens provided by the knowledge ...

Economists should pay more attention to value formation in economic analysis. First, preferences are not stable in any operationally meaningful sense. Any estimated micro behavior that does not take account of the consequences of the behavior on underlying preferences is incapable of serving as...