Introduction / Henry J. Aaron and Joel Slemrod -- The tax shelter battle / Joseph Bankman -- Issues of international tax enforcement / David R. Tillinghast -- Small business and the tax system / Joel Slemrod -- The Turbotax revolution : can technology solve tax complexity? / Austan Goolsbee --...

The financial crisis and the ensuring Great Recession have alerted those concerned with old-age security to the extreme risk confronting our retirement system. In this volume, we provide an in-depth analysis of the ‘black swans' threatening pension plans around the world. Longevity risk,...