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.

The selective income tax exemption for home-state municipal bonds at issue in Davis v. Kentucky Department of Revenue is a barrier to interstate commerce.

ALaffer curve has existed in the international corporate tax sphere since the 1980s.

This paper examines policies to index Social Security taxes or benefits to changes in the ratio of workers to beneficiaries, allowing for auto-correction for changing demographic factors.

The study of the incidence of the U.S. tax system has a long and impressive history that has proceeded along many different complementary paths.

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.

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.