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...

Introduction : tax justice--the uneasy debate / Joseph J. Thorndike and Dennis J. Ventry Jr. -- Equity and the case for progressive taxation / Richard A. Musgrave -- Equity versus efficiency and the U.S. tax system in historical perspective / Dennis J. Ventry Jr. -- Economic history and the...