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.

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

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

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

Policymakers and observers address taxation, spending, the budget deficit, and policy formation and implementation.

This volume presents a spirited and informative exchange on the flat tax by noted proponents and doubters.

Is consumption the key to fostering economic growth and labor productivity?

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.