Despite its theoretical elegance, the standard optimal tax model has significant limitations. In this book, Joel Slemrod and Christian Gillitzer argue that tax analysis must move beyond the emphasis on optimal tax rates and bases to consider such aspects of taxation as administration,...

This series publishes recent research on the economic effects of taxation and government expenditure programs, as well as studies of the distributional and incentive effects of current and proposed tax legislation. The research results are presented in a form that is accessible to tax...

This series presents recent research on the effects of taxation on economic performance and analyses of the effects of potential tax reforms. The research results appear in a form that is accessible to tax practitioners and policymakers. Topics in this volume include Medicare reform, taxation...

A handbook for scholars, students, policy makers, journalists, and peace and environmental activists, Nuclear Wastelands provides concise histories of the development of nuclear weapons programs of every declared and de facto nuclear weapons power. It follows the production process step by step...

This NBER series presents current academic research in the areas of taxation and government spending. The papers included provide important background information for policy analysis without making specific policy recommendations. Volume 17 continues the series tradition of addressing topics...

The Tax Policy and the Economy series presents new research bearing on the economic effects of taxation on economic performance and analysis of the effects of potential tax reforms. Research results are presented in a timely and accessible fashion and will be of interest to tax practitioners and...

The Indirect Side of Direct Investment Multinational Company Finance and Taxation Jack M. Mintz and Alfons J. Weichenrieder The recent increase in cross-border flows of foreign direct investment has sharpened the research focus on multinational taxation. In this book, taxation experts Jack Mintz...

This concise introduction to the economic theories of taxation is intuitive yet rigorous, relating the theories both to existing tax systems and to key empirical studies. The Economics of Taxation offers a thorough discussion of the consequences of taxes on economic decisions and equilibrium...

McDonald’s promises to use only beef, coffee, fish, chicken, and cooking oil obtained from sustainable sources. Coca-Cola promises to achieve water neutrality. Unilever has set a deadline of 2020 to reach 100 percent sustainable agricultural sourcing. Walmart has pledged to become carbon...

Good Green Jobs in a Global Economy is the first book to explore the broad implications of the convergence of industrial and environnmental policy in the United States. Under the banner of “green jobs,” clean energy industries and labor, environmental, and antipoverty organizations have...