How can the tax laws be enforced more economically and more efficiently? After examining the ways the IRS is currently financed, Eugene Steuerle concludes that current methods give inadequate attention to both the benefits and the costs of tax administration.

This book by Alan Viard and Robert Carroll proposes to completely replace the income tax system with a progressive consumption tax.

This book provides numerous essays that explore ways to refine the use of tax-burden tables in making tax policy.

This volume provides readers with concise but varying perspectives on the possibilities of tax reformand focusesattention on key questions in the scholarly debate.

This volume is an invaluable guide for policymakers facing important decisions about environmental taxation, marginal tax rates, dividend taxation, and the taxation of business investment.

This book examines the little-understood effects of the corporation income tax, a mainstay of the U.S. federal revenue system.

Has the temporary tax credit for research and development encouraged industrial innovation? Is there a correlation between productivity and R&D spending? Should Congress make this tax credit permanent before it expires at the end of 1985?  

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.