The Economics of Tax Policy

J. L. Mikesell (Indiana University, Bloomington), Choice Reviews Vol 54. All the essays are based on rigorous empirical research and most of the authors are economists, but considerable care has been taken to maintain accessibility for non-specialists and interest for scholars... Highly Recommended.

Alan Auerbach is the Robert D. Burch Professor of Economics and Law and Director of the Robert D. Burch Center for Tax Policy and Public Finance at the University of California, Berkeley. He is also a Research Associate at the National Bureau of Economic Research and served as Deputy Chief of Staff of the US Joint Committee on Taxation (1992). Kent Smetters is the Boettner Chair Professor at the University of Pennsylvania's Wharton School and a Faculty Research Fellow at the National Bureau of Economic Research. Previous policy positions include the Congressional Budget Office (1995 to 1998) as well as Economics Policy Coordinator (Deputy Assistant Secretary) for the United States Treasury (2001-2002).

Contents 1. Tax Reform in a Changing Economy Alan Auerbach and Kent Smetters 2. Effects of Income Tax Changes on Economic Growth William Gale and Andrew Samwick Commentary Kevin Hassett 3. Environmental Taxation Roberton C. Williams Iii Commentary Don Fullerton 4. Tax Compliance and Enforcement: An Overview of New Research and Its Policy Implications Joel Slemrod Commentary David Weisbach 5. Economic and Distributional Effects of Tax Expenditure Limits Len Burman, Eric Toder, Daniel Berger, and Jeffrey Rohaly Commentary Louis Kaplow 6. Tax Benefits for College Attendance Susan Dynarski and Judith Scott-Clayton Commentary David Figlio 7. Tax Policy toward Low-Income Families Hilary Hoynes and Jesse Rothstein Commentary Diane Schanzenbach 8. The Economics of Corporate and Business Tax Reform Dhammika Dharmapala Commentary Rosanne Altshuler 9. U.S. Capital Gains and Estate Taxation: A Status Report and Directions for a Reform Wojciech Kopczuk Commentary James Poterba 10. Tax Policy for Retirement Savings John Friedman Commentary Brigitte Madrian 11. Fundamental Tax Reform: A Comparison of Three Options Alan D. Viard Commentary James Hines