Analyzes empirically the effect of audit rates and certain other factors on the filing of federal individual income tax returns and the self-reporting of taxes due. Estimates that self-reported taxes in 1986 would have been greater by approximately fifteen billion dollars had the federal audit...

About half the OECD countries provide a tax credit for foreign taxes on foreign source business income earned by multinational corporations; the other half exempt from domestic taxation active business income earned abroad. We undertake a preliminary inquiry here into the potential structure of...

We examine the recent battle for federal estate tax repeal in order better to understand the role of public opinion in enacting legislation, particularly regarding low salience issues. Our analyses of the polling data show how the contours of public opinion were strategically used in the policy...

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.