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

The Jobs and Growth Tax Relief Act of 2003contained a number of significant tax provisions, but the most noteworthy may have been the reduction in dividend tax rates.

I believe that the financial crisis had a single major cause: the accumulation of an unprecedented number of weak mortgages in the U.S. financial system.

The instability of labor earnings in the United States contributes to earnings inequality and may diminish household welfare. Despite the importance of earnings instability little is known about its correlates or causes. This paper seeks to better understand earnings instability by studying...

The selective income tax exemption for home-state municipal bonds at issue in Davis v. Kentucky Department of Revenue is a barrier to interstate commerce.

What is the link between taxes and manufacturing wages?

Reducing federal employee compensation to market levels could save taxpayers roughly $77 billion per year.

ALaffer curve has existed in the international corporate tax sphere since the 1980s.

To what are wage rates responsive? Does labor bear the burden of taxes?

This paper concludes that there is no reason to base our policies on the idea that small businesses are more deserving of government favor than big companies.