This book by Alan Viard and Robert Carroll proposes to completely replace the income tax system with a progressive consumption tax.

Ominously labeled "Taxmageddon," a host of tax policy changes are set to occur at year-end, and there truly is much at stake: $3.67 trillion of additional tax revenue over 10 years from the Bush tax cuts alone.

In today's global economy, countries constantly compete for corporations' research activities. U.S. tax policy lags behind many countries in attracting firms' R&D centers. With the increased mobility of research and intellectual property, this conference will focus on how countries should tax innovative, answering important questions for countries seeking to promote economic growth.

An extended analysis of Auerbach and Hassett's 2005 study, "The 2003 Dividend Tax Cuts and the Value of the Firm."

What are the effects of dividend taxation?

We construct a computational dynamic stochasticand explore the impact of policy stickiness on optimal long-run fiscal policy.

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.

Whilesome of the effects of dividend tax policyhave been consistent with both new and traditional views of dividend taxation, further evidence points towarda new view.