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

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 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.

This volume is an invaluable guide for policymakers facing important decisions about environmental taxation, marginal tax rates, dividend taxation, and the taxation of business investment.

Fannie Mae and Freddie Mac have aggressively used their government support to achieve extraordinarily high profitability and domination of the residential mortgage market.

Because two disparate clients demand loyalty from Fannie Mae and Freddie Mac, these government-sponsored entities must fulfill two ultimately irreconcilable roles.

This book argues for greater national uniformity in state and local taxes that affect interstate commerce.

This volume presents a spirited and informative exchange on the flat tax by noted proponents and doubters.

The authors consider capital inflows into the United States and the likely consequences of a simplification of the taxation of international transactions.