The selective income tax exemption for home-state municipal bonds at issue in Davis v. Kentucky Department of Revenue is a barrier to interstate commerce.

Working paper on thepolicy implicationsof pay-as-you-go retirement plansin regard totax and benefit timing.

Corporate capital gains deserve a closer look.

Because tax policy is a reflection of values, citizens in a democratic society should be concerned with how taxes are collected and spent.

This volume is an invaluable guide for policymakers facing important decisions about environmental taxation, marginal tax rates, dividend taxation, and the taxation of business investment.

This book by Alan Viard and Robert Carroll proposes to completely replace the income tax system with a progressive consumption tax.

Because tax policy is a reflection of values, citizens in a democratic society should be concerned with how taxes are collected and spent.

This volume is an invaluable guide for policymakers facing important decisions about environmental taxation, marginal tax rates, dividend taxation, and the taxation of business investment.

The selective income tax exemption for home-state municipal bonds at issue in Davis v. Kentucky Department of Revenue is a barrier to interstate commerce.

Working paper on thepolicy implicationsof pay-as-you-go retirement plansin regard totax and benefit timing.