This volume provides readers with concise but varying perspectives on the possibilities of tax reformand …

The creation of tax-free health savings accounts presents a new opportunity to reduce the distortions created by … federal tax preferences for health-related expenditures that ultimately could help eliminate those distortions. This paper … their health benefits as a tax-free cash contribution to the worker's health savings account. Restructuring the exclusion …

This volume provides readers with concise but varying perspectives on the possibilities of tax reformand …

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. …

economic institutions, reforms which are dependent upon the ability of the emerging tax systems to efficiently enforce the tax … note the common problems that hinder implementation of more stable tax systems. The discussion covers 4 main issues: the … enduring legacy of centralized tax systems, the general direction and timing of tax reform, the tax policies of the …