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?  

Recent failures of monetary and fiscal policy reflect deficiencies in prevailing theories of demand management. Taking available data into account, this book discusses the merits and shortcomings of Keynesian and monetarist approaches and develops the lines along which our theories need to be...

The authors describe how proposed tax reforms would affect corporate financial policy and summarize economists' knowledge of the magnitude of those effects.

This book argues for greater national uniformity in state and local taxes that affect interstate commerce.

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

Seemingly common-sense taxation approaches raise issues of equity, tax administration, and unintended economic consequences.

In the midst of general euphoria over a new and seemingly increasing federal budget surplus,this bookoffers a guide to this new situation.

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 study examines one proposal to increase federal standard on state unemployment insurance benefits.

Policymakers and observers address taxation, spending, the budget deficit, and policy formation and implementation.