Preface -- Introduction -- An overview of the U.S. tax system -- Fairness -- Taxes and economic prosperity -- Simplicity and enforceability -- Elements of fundamental reform -- Consumption tax alternatives -- Starting from here -- A voter's guide to the tax policy debate -- Notes -- References...

'This is a fine collection of papers focusing on the role of public support in facilitating innovation. A key theme is the concentration on innovation by small firms, which is both timely and crucial. The collection should be of value to scholars, policymakers and students.' - (Rajeev K. Goel,...