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.

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

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.

Working paper on thepolicy implicationsof pay-as-you-go retirement plansin regard totax and benefit timing.

Corporate capital gains deserve a closer look.

Does price competition exist in the mutual fund industry? If so, is it too weak to prevent anticompetitive pricing by investment advisors to retail investors?