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 --...

Opportunity and self-interest -- Scope and tradition of social science -- Markets under central planning -- Russia's historical legacy -- Markets everywhere -- Institutional choice -- History matters -- Concluding discussion -- Implications for social science