This volume is an invaluable guide for policymakers facing important decisions about environmental taxation, marginal tax rates, dividend taxation, and the taxation of business investment.

Alan D. Viard and contributors offer an invaluable guide for policymakers facing important decisions about a variety of taxes.

When the new president and Congress take office in 2009, they will face several critical tax policy decisions: Should the income tax rate cuts and the reductions in dividend and capital gains taxes adopted in 2001 and 2003 be made permanent? Should the corporate income tax and the taxation of...

This report examines the taxation of corporate gains on depreciable business property, an important topic that has received little attention in the economic literature.