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

Corporate capital gains deserve a closer look.

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

Thisbookdiscusses the flaws of destination-based taxation and makes the theoretical case for origin-based taxation.

This volume provides readers with concise but varying perspectives on the possibilities of tax reformand focusesattention on key questions in the scholarly debate.

This rereleased AEI classic presents the views of two distinguished tax experts on progressive taxation.

This monograph chronicles how the conventional wisdom changed and outlines the implications of a new understanding of tax policy.

The existence of country-specific commodities that have to be bought and consumed locally plays an essential role in tourism. This paper discusses how optimal taxation rules are modified when the taxable goods include goods demanded by tourists. The main point is that tax rates can be...

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

This rereleased AEI classic presents the views of two distinguished tax experts on progressive taxation.