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 --...

In an April 14, 2014 article, Tax Analysts Chief Economist Martin A. Sullivan discusses the proposal by Eric Toder and Alan Viard to replace the corporate income tax with a broadly applicable and comprehensive mark-to-market approach, taxing the increases in the value of publicly traded stocks...

As a public policy goal, moderation of financial instability has gained some prominence in the face of the current credit contraction. Not surprisingly perhaps, the role of tax policy in exacerbating instances of financial instability has begun to receive some attention in the tax-policy...