As the editors of this volume observe in their opening chapter, major changes have occurred, in both the US economy and in what researchers know about the effects of taxes, since the last major federal tax reform, the Tax Reform Act of 1986. This book provides background information on a wide array of tax topics and proposes relevant, research-based reforms. Each chapter covers a separate aspect of the federal tax code and is authored by an expert from that field of research. Together, the chapters are stunning in their breadth, exploring everything from environmental taxation, to capital gains and estate taxation, to tax compliance. A thoughtful discussion by another leading scholar in each field follows each chapter. These discussions provide additional perspective on each of the topics.
展开▼
