| List of contributors | p. ix |
| The real world of tax policy | p. 1 |
| Federal tax reform | |
| The corporation income tax | |
| The corporate income tax: economic issues and policy options | p. 15 |
| Changing views of the corporate income tax | p. 27 |
| A federal retail sales tax | |
| The American retail sales tax: considerations on their structure, operations, and potential as a foundation for a federal sales tax | p. 43 |
| Would tax evasion and tax avoidance undermine a national retail sales tax? | p. 61 |
| Personal consumption taxes | |
| Life under a personal consumption tax: some thoughts on working, saving and consuming in Nunn-Domenici's tax world | p. 77 |
| Living with the flat tax | p. 95 |
| The international implications of consumption tax proposals | p. 111 |
| Federalism and subfederal taxes | |
| Fiscal federalism | |
| Threading the fiscal labyrinth: some issues in fiscal decentralization | p. 141 |
| A policymaker's guide to fiscal decentralization | p. 163 |
| Fiscal decentralization and economic development | p. 171 |
| Devolution | |
| Federalism and reductions in the federal budget | p. 179 |
| Issues raised by the new federalism | p. 193 |
| Fiscal Equalization | |
| Fiscal equalization and school finance | p. 209 |
| The case for equalizing aid | p. 223 |
| Fiscal equalization: an empty box? | p. 237 |
| Local development incentives | |
| How would you know a good economic development policy if you tripped over one? Hint: don't just count jobs | p. 249 |
| Jobs, productivity, and local economic development: what implications does economic research have for the role of government? | p. 269 |
| Principles, politics, and the professors | |
| Distribution of tax burden | |
| Public finance in theory and practice | p. 285 |
| On the use of 'distribution tables' in the tax policy process | p. 293 |
| Efficiency and growth effects in taxation | |
| Taxation and economic growth | p. 305 |
| Tax reform of the century -- the Swedish experiment | p. 331 |
| Measuring the impact of tax reform | p. 353 |
| Compliance and enforcement | |
| What is an 'optimal' tax system? | p. 363 |
| How tax complexity and enforcement affect the equity and efficiency of the income tax | p. 381 |
| The political process | |
| Tax policy from a public choice perspective | p. 359 |
| What is missed if we leave out collective choice in the analysis of taxation | p. 411 |
| Public finance and public choice | |
| Professional opinions | |
| Professional opinions about tax policy: 1994 and 1934 | p. 435 |
| Comparing the British and American tax systems | |
| What can America learn from the British tax system? | p. 463 |
| Peculiar institutions: a British perspective on tax policy in the United States | p. 489 |
| Index | p. 513 |
| Table of Contents provided by Syndetics. All Rights Reserved. |
