Interest in the value-added tax (VAT), a form of sales tax on consumption, will increase as the Gramm …

tax rates, dividend taxation, and the taxation of business investment. …

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

Has the temporary tax credit for research and development encouraged industrial innovation? Is there a correlation … between productivity and R&D spending? Should Congress make this tax credit permanent before it expires at the end of 1985?   …

How can the tax laws be enforced more economically and more efficiently? After examining the ways the IRS is currently … financed, Eugene Steuerle concludes that current methods give inadequate attention to both the benefits and the costs of tax …

This book examines the little-understood effects of the corporation income tax, a mainstay of the U.S. federal revenue …

This book provides numerous essays that explore ways to refine the use of tax-burden tables in making tax policy. …

How can the tax laws be enforced more economically and more efficiently? After examining the ways the IRS is currently … financed, Eugene Steuerle concludes that current methods give inadequate attention to both the benefits and the costs of tax …