Tax Policy and the Economy / Edition 1 available in Paperback
This series publishes recent research on the economic effects of taxation and government expenditure programs, as well as studies of the distributional and incentive effects of current and proposed tax legislation. The research results are presented in a form that is accessible to tax practitioners and policymakers.
About the Author
James M. Poterba is Mitsui Professor in the Department of Economics at MIT. He has been Director of the NBER Public Economics Research Program since 1991 and has edited volumes 6-20 of Tax Policy and the Economy.
Table of ContentsIntroduction
Using the Tax System for Export Promotion
Mihir Desai and James Hines, Jr.
Personal Income Taxes and the Growth of Small Firms
Robert Carroll, Douglas Holz-Eakin, Mark Rider, and Harvey Rosen
The Changing Importance of Income and Payroll Taxes on
Andrew Mitrusi and James M. Poterba
The Middle-Class Parent Penalty: Child Benefits in the U.S. Tax
David Ellwood and Jeffrey Liebman
Annuity Collars: A Voluntary Market Approach to Reducing the Risk of
Investment-Based Social Security Reform
Martin Feldstein and Elena Ranguelova
A Primer on Budgetary Accounting Issues and Medicare Reform