In this paper we investigate the extent to which the U.S. income tax system of 2004 collects tax on capital income, and the implications of extending tax-preferred savings accounts. We do so by applying a methodology that estimates how much tax is collected on capital income by calculating how...

Land use has become a critical issue for Minnesota communities, and for many of those on the suburban fringe, the central land-use policy question is whether or not to approve new residential development. New residences may bring increased property tax revenues, but the new residents will demand...