Tax Policy and the Economy: Volume 8

"Tax Policy and the Economy" publishes current academic research findings on taxation and government spending that have both immediate bearing on policy debates and longer-term interest. Volume 22 includes issues related to savings through tax-deferred retirement programs, consumer choice on high-deductible health plans, financial aid applications and the tax filing process, and recent developments in corporate income tax reform in the European Union and possible implications for the United States.