This paper proposes a measure of the distributional burden of servicing debt Using alternative assumptions about … financing, we assess the distributional burden of the current level of government debt and the burden of future debt projected …

This analysis compares the current tax system with one that would exempt the foreign dividends of American corporations …

This volume explores the causes and costs of tax avoidance and provides a useful guide to the key conceptual issues … that must be addressed in order to design a truly effective tax reform. …

Seemingly common-sense taxation approaches raise issues of equity, tax administration, and unintended economic …