Generalizations drawn from implementation research can offer useful guidance in formulating new implementation plans, as the development of a revenue-recycling program illustrates. According to the conventional wisdom drawn from implementation research, the program design should be simple and...

The U.S. government has long included in its tax code various special provisions designed to stimulate industrial R&D. In 1981, those provisions were substantially augmented by a special R&D tax credit, and various proposals are now under consideration to relax the antitrust statutes in order to...

State and federal funds are important sources of revenue for medical schools, and a strong case can be made for public support for these institutions. Although the federal role is more widely known, the states in fact provide the bulk of direct support for medical training. The nature of aid...

Candidate Jimmy Carter adopted tax reform as a major presidential campaign issue in 1976, calling the tax system “a disgrace to the human race” and promising greater equity, efficiency, and simplicity. As president, however, Carter failed in his efforts to effect tax reform, primarily...