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?  

Interest in the value-added tax (VAT), a form of sales tax on consumption, will increase as the Gramm-Rudman-Hollings targets for deficit reduction become increasingly difficult to achieve through budget cuts. This monograph describes the implementation and economic effects of the VAT.

This volume is an invaluable guide for policymakers facing important decisions about environmental taxation, marginal 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 focusesattention on key questions in the scholarly debate.

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 administration.

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

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 administration.