Do saving incentives such as Individual Retirement Accounts stimulate new saving or merely reshuffle existing assets?

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

Seemingly common-sense taxation approaches raise issues of equity, tax administration, and unintended economic consequences.

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.

This study examines the economic consequences of the Social Security Trust Fund surpluses.

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

This book calculates the deadweight loss caused by the inefficient method of taxation that the Federal Communications Commission has employed and describes an alternative method.

The authors consider capital inflows into the United States and the likely consequences of a simplification of the taxation of international transactions.