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Leading economists and scholars discuss and debate current tax policy issues in non-technical language, illustrating how the principles of tax analysis can be applied to real-world issues. Among the topics addressed are the practical feasibility of consumption tax alternatives to the current income tax, the rationale and implications of devolution of fiscal responsibilities to state and local governments, the effect of tax policy on economic growth, and the value of local tax incentives designed to attract and retain business. This volume collects articles from the Symposium series of the National Tax Journal from 1993 to 1998.

Leading economists and scholars discuss and debate current tax policy issues in non-technical language, illustrating how the principles of tax analysis can be applied to real-world issues. Among the topics addressed are the practical feasibility of consumption tax alternatives to the current income tax, the rationale and implications of devolution of fiscal responsibilities to state and local governments, the effect of tax policy on economic growth, and the value of local tax incentives designed to attract and retain business. This volume collects articles from the Symposium series of the National Tax Journal from 1993 to 1998.

This book assembles nine papers on tax progressivity and its relationship to income inequality, written by leading public finance economists. The papers document the changes during the 1980s in progressivity at the federal, state, and local level in the US. One chapter investigates the extent to which the declining progressivity contributed to the well-documented increase in income inequality over the past two decades, while others investigate the economic impact and cost of progressive tax systems. Special attention is given to the behavioral response to taxation of high-income individuals, portfolio behavior, and the taxation of capital gains. The concluding set of essays addresses the contentious issue of what constitutes a 'fair' tax system, contrasting public attitudes towards alternative tax systems to economists' notions of fairness. Each essay is followed by remarks of a commentator plus a summary of the discussion among contributors.

Despite its theoretical elegance, the standard optimal tax model has significantlimitations. In this book, Joel Slemrod and Christian Gillitzer argue that tax analysis must movebeyond the emphasis on

To follow the debate over tax reform, the interested citizen is often forced to choose between misleading sound bites and academic treatises. Taxing Ourselves bridges the gap between the oversimplifi

To follow the debate over tax reform, the interested citizen is often forced to choose between misleading sound bites and academic treatises. Taxing Ourselves bridges the gap between the oversimplifi

Since the introduction of the income tax in 1913, controversy has raged about how heavily to tax the rich. Opponents of high tax rates claim that heavy assessments have negative incentives on the prod

As Albert Einstein may or may not have said, "The hardest thing in the world tounderstand is the income tax." Indeed, to follow the debate over tax reform, the interestedcitizen is forced to choose be

Despite their passion and fury, contemporary Americans are remarkably clueless about how their tax system works. But with heated debates over taxation now roiling Congress and the nation, an understan

Despite their passion and fury, contemporary Americans are remarkably clueless about how their tax system works. But with heated debates over taxation now roiling Congress and the nation, an understan

As Albert Einstein may or may not have said, "The hardest thing in the world tounderstand is the income tax." Indeed, to follow the debate over tax reform, the interestedcitizen is forced to choose be

Editors Avi-Yonah and Slemrod present readers with a collection of academic and professional perspectives on the challenge of understanding migration and its impact on the political process, policymak

Behavioral economics questions the basic underpinnings of economic theory, showing that people often do not act consistently in their own self-interest when making economic decisions. While these find

Containing ten papers presented at a conference co-sponsored by the Brookings Institution (where Aaron is a senior fellow) and the Office of Tax Policy Research, University of Michigan Business School