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).

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.

• Contents 1. Tax Reform in a Changing EconomyAlan Auerbach and Kent Smetters 2. Effects of Income Tax Changes on Economic GrowthWilliam Gale and Andrew SamwickCommentary Kevin Hassett 3. Environmental TaxationRoberton C. Williams IiiCommentary Don Fullerton 4. Tax Compliance and Enforcement: An Overview of New Research and Its Policy ImplicationsJoel SlemrodCommentaryDavid Weisbach 5. Economic and Distributional Effects of Tax Expenditure LimitsLen Burman, Eric Toder, Daniel Berger, and Jeffrey RohalyCommentaryLouis Kaplow 6. Tax Benefits for College AttendanceSusan Dynarski and Judith Scott-ClaytonCommentaryDavid Figlio 7. Tax Policy toward Low-Income FamiliesHilary Hoynes and Jesse RothsteinCommentaryDiane Schanzenbach 8. The Economics of Corporate and Business Tax ReformDhammika DharmapalaCommentaryRosanne Altshuler 9. U.S. Capital Gains and Estate Taxation: A Status Report and Directions for a ReformWojciech KopczukCommentaryJames Poterba 10. Tax Policy for Retirement SavingsJohn FriedmanCommentaryBrigitte Madrian 11. Fundamental Tax Reform: A Comparison of Three OptionsAlan D. ViardCommentaryJames Hines

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).

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.

• Contents 1. Tax Reform in a Changing EconomyAlan Auerbach and Kent Smetters 2. Effects of Income Tax Changes on Economic GrowthWilliam Gale and Andrew SamwickCommentary Kevin Hassett 3. Environmental TaxationRoberton C. Williams IiiCommentary Don Fullerton 4. Tax Compliance and Enforcement: An Overview of New Research and Its Policy ImplicationsJoel SlemrodCommentaryDavid Weisbach 5. Economic and Distributional Effects of Tax Expenditure LimitsLen Burman, Eric Toder, Daniel Berger, and Jeffrey RohalyCommentaryLouis Kaplow 6. Tax Benefits for College AttendanceSusan Dynarski and Judith Scott-ClaytonCommentaryDavid Figlio 7. Tax Policy toward Low-Income FamiliesHilary Hoynes and Jesse RothsteinCommentaryDiane Schanzenbach 8. The Economics of Corporate and Business Tax ReformDhammika DharmapalaCommentaryRosanne Altshuler 9. U.S. Capital Gains and Estate Taxation: A Status Report and Directions for a ReformWojciech KopczukCommentaryJames Poterba 10. Tax Policy for Retirement SavingsJohn FriedmanCommentaryBrigitte Madrian 11. Fundamental Tax Reform: A Comparison of Three OptionsAlan D. ViardCommentaryJames Hines