This volume explores the causes and costs of tax avoidance and provides a useful guide to the key conceptual issues that must be addressed in order to design a truly effective tax reform.

This volume explores the causes and costs of tax avoidance and provides a useful guide to the key conceptual issues that must be addressed in order to design a truly effective tax reform.

The authors argue that the Sarbanes-Oxley Act of 2002 (SOX) is a colossal failure, yet seek to salvage some lessons from the ruins of SOX.

The authors argue that the Sarbanes-Oxley Act of 2002 (SOX) is a colossal failure, yet seek to salvage some lessons from the ruins of SOX.

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

How can the tax laws be enforced more economically and more efficiently? After examining the ways the IRS is currently financed, Eugene Steuerle concludes that current methods give inadequate attention to both the benefits and the costs of tax administration.

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

This book provides numerous essays that explore ways to refine the use of tax-burden tables in making tax policy.

Has the temporary tax credit for research and development encouraged industrial innovation? Is there a correlation between productivity and R&D spending? Should Congress make this tax credit permanent before it expires at the end of 1985? �