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

This book argues for greater national uniformity in state and local taxes that affect interstate commerce.

This volume explores the causes and costs of tax avoidance and provides a useful guide to the key conceptual issues that must be addressed in order to design a truly effective tax reform.

This volume explores the causes and costs of tax avoidance and provides a useful guide to the key conceptual issues that must be addressed in order to design a truly effective tax reform.

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

This book argues for greater national uniformity in state and local taxes that affect interstate commerce.