the tax rate on private capital. They also indicate that the tax rate has a positive relation with the amount of money … tax rate will be above the optimal level and hence the potential growth rate will not be achieved. Taking the analysis … further, it can be assumed that voters will try to correct lower tax rates of public investment by choosing an higher tax rate …

How can the tax laws be enforced more economically and more efficiently? After examining the ways the IRS is currently … financed, Eugene Steuerle concludes that current methods give inadequate attention to both the benefits and the costs of tax …

This book examines fiscal policy and the consumption tax. …

This book by Alan Viard and Robert Carroll proposes to completely replace the income tax system with a progressive … consumption tax. …

Because tax policy is a reflection of values, citizens in a democratic society should be concerned with how taxes are …

The authors describe how proposed tax reforms would affect corporate financial policy and summarize economists …