<DIV>Tax policy debates—and reforms—depend heavily on estimates of how alternative tax rules would affect behavior. Yet there is considerable controversy about the key empirical links among tax rates, household decisions, and revenue collections. <BR><BR>The nine papers in this volume exploit the...</div>

We investigate possible explanations for the rhetorical gap that divides producers and influential consumers of economic knowledge, academic economists and policymakers, respectively. We argue that economics lacks a developed theory of how academic research influences political decision making....

An illustrious group of economists contribute to this volume honoring Dick Netzer, the public finance economist well-known for his research on state and local taxation, the provision of urban public services, and non-profit organizations. Following in his tradition, the contributors apply...

Explores the evidence on how tax-favored savings accounts affect national saving. Looked at in terms of the traditional life-cycle model of savings, such accounts would not be expected to increase national savings; because of the limitation on annual contributions, the tax incentive might well...

Considers a number of tax policy issues related to the proposed legislation for resolving the thrift industry problem. Discusses the role that tax policy plays in two fundamental aspects of the legislation: Resolution of the current problem and restoration of the reserves of the thrift industry...

In addition to the usual range of local, state, and Federal taxes, the telecommunications sector faces a number of specific taxes and tax-like fees not faced by other industries. There is clear evidence that these sector specific taxes fail to satisfy the usual criteria of fairness, efficiency,...

The need for deficit reduction has prompted several proposals for modifying the income tax deduction for charitable contributions. This paper combines aggregate tax return data with data on finances of individual nonprofit organizations and data on patterns of household giving to simulate the...

Surveys some results of current research on the social costs of smoking, abusive drinking, and pollution. Attempts to provide some background to tax economists, practitioners, and policymakers who may be unfamiliar with what health economists and other social scientists have to say about the...

Nonprofit organizations are arguably the fastest growing and most dynamic part of modern market economies in democratic countries. This Handbook explores the frontiers of knowledge at the intersection of economics and the management of these entities. The authors review the role, structure and...