Tax policy debates-and reforms-depend heavily on estimates of how alternative tax rules would affect behavior. Yet there is considerable controversy about the key empirical links among tax rates, household decisions, and revenue collections. The nine papers in this volume exploit the substantial...

The publication of volumes 3 and 4 of the Handbook of Public Economics affords us several opportunities: to address lacunae in the original two volumes of this series, to revisit topics on which there has been substantial new research, and to address topics that have grown in importance. Indeed,...

This second volume of the Handbook of Public Economics is a continuation of volume one, with chapters surveying the literature on both the tax and expenditure areas of public economics. The material presents an up-to-date survey of the field of public economics by those actually doing work on...