The declining U.S. national saving rate has prompted economists and policymakers to ask, should the federal government encourage household saving, and if so, th

Based on the findings of a commission chaired by James Mirrlees, this volume presents a coherent picture of tax reform whose aim is to identify the characterist

Tax policy debates—and reforms—depend heavily on estimates of how alternative tax rules would affect behavior. Yet there is considerable controversy about t

Although proposals for "flat" taxes have received a good deal of attention, a majority of Americans say that, for reasons of fairness, they favor a progressive