Recent calls for increased entity-level corporate income taxation of multinationals, on both a source and a residence basis, have a distinctly back-to-the-future cast. At least as to the bottom line, they have far more in common with 1986-era thinking than with which has often prevailed in more...

The current age of inequality is also an age of extensive tax and related public economics scholarship about inequality. Three prominent aspects of recent research especially stand out. The first concerns empirical measurement of economic inequality, as it has changed over time. The second...

Introduction -- The why and the what of taxing income -- The private sphere and te public sphere -- When is it income? -- Debt and certain other financial instruments -- Whose income is it? -- Expenses of earning income -- Tax shelters and tax planning -- Mixed business and personal expenses --...

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

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

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

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.