The Jobs and Growth Tax Relief Act of 2003contained a number of significant tax provisions, but the most noteworthy may have been the reduction in dividend tax rates.

Despite the frequency of tax changes and their potential importance to investors, there has been relatively little modeling of anticipated tax changes.

More flexible labor markets, or those with lower employment protection, are associated with relatively higher tertiary education enrollment and graduation rates than more rigid markets.

What is the link between taxes and manufacturing wages?

The authors describe how proposed tax reforms would affect corporate financial policy and summarize economists' knowledge of the magnitude of those effects.

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

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

Seemingly common-sense taxation approaches raise issues of equity, tax administration, and unintended economic consequences.

In the midst of general euphoria over a new and seemingly increasing federal budget surplus,this bookoffers a guide to this new situation.

Interest in the value-added tax (VAT), a form of sales tax on consumption, will increase as the Gramm-Rudman-Hollings targets for deficit reduction become increasingly difficult to achieve through budget cuts. This monograph describes the implementation and economic effects of the VAT.