This paper examines the effects of estate tax repeal on charitable giving. Using data from a variety of sources, we conclude that outright repeal would reduce giving at death by about $5 billion per year, and giving during life by a similar amount. The resulting decline in giving, $10 billion...

This paper examines the role of complexity, evasion, and administration in tax reform. We describe the features of tax systems that generate complexity and evasion and explore why, even though almost everyone agrees that taxes should be simple and perfectly enforced, no tax system appears to...

This paper examines how changes to the individual income tax affect long-term economic growth. The structure and financing of a tax change are critical to achieving economic growth. Tax rate cuts may encourage individuals to work, save, and invest, but if the tax cuts are not financed by...