Tax Policy and the Economy: v. 23

"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. The articles in volume 23 address a range of topics, including Social Security, understanding corporate tax losses, the influence of globalization on the design of a tax system, and the question of whether federal provision of goods and services crowds out their provision by lower levels of government or the private sector.