The debates about the what, who, and how of tax policy are at the core of politics, policy, and economics. The Economics of Tax Policy provides a straightforwar

A concise and rigorous text that combines theory, empirical work, and policy discussion to present core issues in the economics of taxation. This concise introd

A comprehensive and accessible account of the U.S. estate tax, examining its history and evolution, structure and inner workings, and economic consequences. Gov

This report investigates how tax structures can best be designed to support GDP per capita growth.