Theory and evidence on government taxation policy. Topics include tax incidence; optimal tax theory; the effect of … taxation on labor supply and savings; corrective taxes for externalities; taxation and corporate behavior; and tax expenditure … taxation. It covers both theoretical contributions, such as the theory of optimal income and commodity taxation, as well as …

This series publishes recent research on the economic effects of taxation and government expenditure programs, as well …

This series presents recent research on the effects of taxation on economic performance and analyses of the effects of … this volume include Medicare reform, taxation and telecommunications, tax incentives for higher education, incentive …

This NBER series presents current academic research in the areas of taxation and government spending. The papers …

The Tax Policy and the Economy series presents new research bearing on the economic effects of taxation on economic …

This NBER series presents current academic research findings in the areas of taxation and government spending. The … corporate tax liability, and the relationship between pyramidal structures and the taxation of intercorporate dividends. …

This series presents recent research on the effects of taxation on economic performance and analyses of the effects of …