This handbook brings together a group of leading scholars, thinkers, policy makers, and business leaders to identify, articulate, and analyse what influences and shapes local competitiveness and what places can do to enhance their economic performance.

Preface -- Introduction -- An overview of the U.S. tax system -- Fairness -- Taxes and economic prosperity -- Simplicity and enforceability -- Elements of fundamental reform -- Consumption tax alternatives -- Starting from here -- A voter's guide to the tax policy debate -- Notes -- References...