Compares a contemporary public finance textbook from today with one from the 1940's as a vehicle for assessing the changes in the field since the beginning of the National Tax Journal 50 years ago. The comparison concludes that there have been major changes in the field.

We employ a unique data source to examine the incidence of sales taxes. The main idea is to take information on the prices of specific commodities in different U.S. cities and to examine the extent to which differences in tax rates and bases are reflected in prices, controlling for other factors...

Estimates the marriage tax by income class (based on OBRA '93 changes in the rate schedule and EITC) using samples of actual tax returns. In 1994, 52 percent of married couples paid a marriage tax of $1,244, while 38 percent received a subsidy of $1,399.

Harvey S. Rosen responds to Michael J. McIntyre's comments about Rosen's article dealing with the marriage tax.

Examines the states' experience with income tax indexing and sees what lesson can be drawn from it. Describes the indexing statutes, and estimate simple econometric models of both the decisions to adopt indexing and to renege on promise to index.

Focuses on unresolved economic issues that may effect both the desirability of integration and how an integration system should be structured. Discusses the implications of the uncertainty for policy design.