This volume explores the causes and costs of tax avoidance and provides a useful guide to the key conceptual issues that must be addressed in order to design a truly effective tax reform.

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.

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

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

This volume explores the causes and costs of tax avoidance and provides a useful guide to the key conceptual issues that must be addressed in order to design a truly effective tax reform.

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

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.