C. Eugene Steuerle - Böcker

Income from capital receives uneven treatment in both the tax system and the loan markets. This affects almost every investment decision make by the individuals, business, and government and causes major disruptions in the economy. In this book C. Eugene Steuerle shows how the misallocation of capital results from the interaction of tax laws, the operation of the market for loanable funds, and inflation. He first analyzes the taxation of capital income, focusing on the distortions caused by tax arbitrage and on inflation-induced discriminations among both taxpayer and borrowers. The author then applies this analysis to several related issues. He concludes with a reform agenda that calls for the adoption of a broader-based, flatter-rate income tax.

A Brookings Institution Press, Committee for Economic Development, and Urban Institute Press publicationFor decades, the use of vouchers has been widely debated. But often lost in the heat of debate is the fact that vouchers are just another tool in the government's tool chest, a restricted subsidy that falls somewhere between the extremes of cash and direct government provision of services. The instrument itself is not new—the 1944 GI Bill of Rights was a voucher, and vouchers for food, college aid, and housing have been in place for decades. Until now, however, the study of vouchers has been restricted to a few controversial applications.This volume, which grew out of a conference sponsored by the Brookings Institution, the Urban Institute, and the Committee for Economic Development, fills the gap, offering a framework for comparative analysis of specific policy issues related to vouchers. Its 16 essays address the economics, politics, and legal issues of voucher use and explore how vouchers are currently employed in the United States and abroad for education, child care, job training, housing, and health care. C. Eugene Steuerle is a senior fellow at the Urban Institute and has worked under four different U.S. presidents on a variety of reform issues in such areas as social security, budget, tax, and health policy. Robert D. Reischauer, a senior fellow in Economic Studies at the Brookings Institution, was director of the Congressional Budget Office from 1989 to 1995. George Peterson is a senior fellow at the Urban Institute; from 1976 to 1985 he directed the Institute's Public Finance Research Center. Van Doorn Ooms, senior vice president and director of research at the Committee for Economic Development, was formerly executive director for policy and chief economist of the Committee on the Budget, U.S. House of Representatives, 1989-1990, and was the Budget Committee's chief economist from 1981 to 1988.

C. Eugene Steuerle, one of the country's most influential economists, offers an insider's look at tax policy based on a quarter century of working with officials of all political stripes. Steuerle outlines the principles of taxation and the early postwar period before proceeding to the tax policy battles that began with the Reagan revolution and continue today. Those expecting a simple story of triumph and defeat may be surprised. Rather than moving toward consensus and progress, tax policy history has been messy, repetitive, and often rancorous. Yet evolution-and even revolution-do occur. The second edition has been updated with a look at tax policy during the George W. Bush presidency.

Nonprofits and Government provides students and practitioners with the first comprehensive, interdisciplinary, research-based inquiry into the collaborative and conflicting relationship between nonprofits and government at all levels: local, national, and international. The contributors—all leading experts—explore how government regulates, facilitates, finances, and oversees nonprofit activities, and how nonprofits, in turn, try to shape the way government serves the public and promotes the civic, religious, and cultural life of the country. Buttressed by rigorous scholarship, a solid grasp of history, and practical ideas, this 360-degree assessment frees discussion of the nonprofit sector’s relationship to government from both wishful and insular thinking. The third edition, addresses the tremendous changes that created both opportunities and challenges for nonprofit-government relations over the past ten years, including new audit requirements, tax and regulatory changes, consequences of the Affordable Care Act and the Great Recession, and new nonprofit and philanthropic forms.Contributions by Alan J. Abramson, Mark Blumberg, Elizabeth T. Boris, Erica Broadus, Evelyn Brody, John Casey, Roger Colinvaux, Joseph J. Cordes , Teresa Derrick-Mills, Nathan Dietz, Lewis Faulk, Marion Fremont-Smith, Saunji D. Fyffe, Virginia Hodgkinson, Béatrice Leydier, Cindy M. Lott, Jasmine McGinnis Johnson, Brice McKeever, Susan D. Phillips, Steven Rathgeb Smith, Ellen Steele, C. Eugene Steuerle, Dennis R. Young, and Mary K. Winkler.