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An insider’s perspective on the bureaucratic structure of governmental institutions that shape economic policy, and the incentives and limitations of the individuals who head them.
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The selective income tax exemption for home-state municipal bonds at issue in Davis v. Kentucky Department of Revenue …
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ALaffer curve has existed in the international corporate tax sphere since the 1980s. …
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This paper examines policies to index Social Security taxes or benefits to changes in the ratio of workers to beneficiaries, allowing for auto-correction for changing demographic factors.
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The study of the incidence of the U.S. tax system has a long and impressive history that has proceeded along many …
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The Jobs and Growth Tax Relief Act of 2003contained a number of significant tax provisions, but the most noteworthy may … have been the reduction in dividend tax rates. …
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