In this paper, we estimate the effect of the tax preference for health insurance on health care spending using data from the Medical Expenditure Panel Surveys from 1996–2005. We use the fact that Social Security taxes are only levied on earnings below a statutory threshold to identify the...

Argues that economic analysis has much to offer decisionmakers in forming their judgments about tax fairness. Focuses on the question of distribution of tax burdens and government expenditures.

Reviews President Bush's proposal for comprehensive health care reform for access and cost containment while exploring the proposal to facilitate greater and less costly coverage of small employer groups. Concludes with observations regarding the policy debate of the proposals recommendations

This paper offers an overview of the issues raised by disclosure of corporate tax return information by providing current and historical perspectives from the fields of accounting, economics, and law. It reaches a number of conclusions. First, we are concerned that disclosure of the entire...

This paper offers an economics perspective on tax evasion and abusive avoidance done by corporations. It first reviews what is known about the extent and nature of corporate tax noncompliance and the resources devoted to enforcement. It then addresses the supply side of aggressive corporate tax...

In the past year, the IRS has succeeded in attracting the attention of another group of folks interested in taxation-politicians-and out of that attention is likely to come a bill to restructure its operations. Although I like some of the directions the legislation takes, such as...

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In this paper, we evaluate and critique ten principal claims made in recent debates on the estate tax, distinguishing five types of statements: facts, rhetoric, value judgments, economic reasoning, and informed speculation. Economics cannot fully resolve the debate because economic knowledge is...

This paper explores one part of a 1994 Minnesota Department of Revenue field experiment designed to study the effectiveness of alternative enforcement strategies. Two letters containing different normative appeals were sent to two large groups of taxpayers; a control group received no letter....

Lists the 10 most frequently cited articles in the National Tax Journal's first 50 years. The often cited articles focus on state and local finance issues and the responsiveness of state revenue to economic growth. Also provides an index to volumes