An insider’s perspective on the bureaucratic structure of governmental institutions that shape economic policy, and the incentives and limitations of the individuals who head them.

In some key respects the income versus consumption tax choice is simply misunderstood by many people, including sophisticated practitioners.

The Jobs and Growth Tax Relief Act of 2003contained a number of significant tax provisions, but the most noteworthy may have been the reduction in dividend tax rates.

This book finds that political and procedural mechanisms needed to ensuresettled, investment-backed expectations are upset only after consideration and when a political consensus exists.

This book argues for greater national uniformity in state and local taxes that affect interstate commerce.

This book examines fiscal policy and the consumption tax.

The author discusses key concepts in consumption and income taxes and identifies the problems of a transition to a consumption-based system.

The authors of this volume challenge the common perception that the removal of old distortions from the tax system would seriously hurt segments of the economy.

In the midst of general euphoria over a new and seemingly increasing federal budget surplus,this bookoffers a guide to this new situation.

The authors describe how proposed tax reforms would affect corporate financial policy and summarize economists' knowledge of the magnitude of those effects.