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 --...

Intro -- Contents -- Series Foreword -- Acknowledgments -- Part I Introduction and Motivation -- 1 The Need for Tax-System Analysis -- 2 Standard Optimal Tax Models -- Part II Building Blocks of Tax Systems -- 3 Multiple Behavioral Margins -- 4 Multiple Sources of Costs -- 5 Tax Base Elasticity...