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 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.

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

Interest in the value-added tax (VAT), a form of sales tax on consumption, will increase as the Gramm-Rudman-Hollings targets for deficit reduction become increasingly difficult to achieve through budget cuts. This monograph describes the implementation and economic effects of the VAT.

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