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

Thisbookdiscusses the flaws of destination-based taxation and makes the theoretical case for origin-based taxation.

This study examines the economic consequences of the Social Security Trust Fund surpluses.

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.

This book examines fiscal policy and the consumption tax.

This volume provides readers with concise but varying perspectives on the possibilities of tax reformand focusesattention on key questions in the scholarly debate.

Kniesner and Ziliak determine how progressive taxation of both wage and capital incomes affects the lifetime supply of labor.

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 administration.

This rereleased AEI classic presents the views of two distinguished tax experts on progressive taxation.