This book examines the little-understood effects of the corporation income tax, a mainstay of the U.S. federal revenue system.

This book examines the little-understood effects of the corporation income tax, a mainstay of the U.S. federal revenue system.

This rereleased AEI classic presents the views of two distinguished tax experts on progressive taxation.

This rereleased AEI classic presents the views of two distinguished tax experts on progressive taxation.

In some key respects the income versus consumption tax choice is simply misunderstood by many people, including sophisticated practitioners.

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?  

Interest in the value-added tax (VAT), a form of sales tax on consumption, will increase as the Gramm-Rudman-Hollings targets for deficit reduction become increasingly difficult to achieve through budget cuts. This monograph describes the implementation and economic effects of the VAT.

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 volume provides readers with concise but varying perspectives on the possibilities of tax reformand focusesattention on key questions in the scholarly debate.