Entrepreneurship has been a subject of much recent discussion among academics and policymakers because of the belief that it invigorates the economy -- producing greater productivity, more jobs, and higher economic growth. President George W. Bush promoted his economic plan by pointing to its...

<DIV>We often think of fiscal decisions as being made by a single government, but in the United States the reality is that an astounding number of entities have the power to tax and spend. State, local, and federal governments all play crucial roles in the U.S. fiscal system, and the interrelation...</div>

<DIV>In fiscal year 1981-82, state and local government spending actually exceeded federal nondefense spending. However, past research in public finance has focused on federal spending and policies and paid little attention to the economic problems of state and local governments. <I>Studies in State and...</i></div>

Although it is widely supposed that a college's female undergraduate enrollment in the sciences and engineering can be increased by raising female representation on the faculties in those fields, that proposition has not been subjected to serious statistical analysis. The authors of this paper...

Compares a contemporary public finance textbook from today with one from the 1940's as a vehicle for assessing the changes in the field since the beginning of the National Tax Journal 50 years ago. The comparison concludes that there have been major changes in the field.

We employ a unique data source to examine the incidence of sales taxes. The main idea is to take information on the prices of specific commodities in different U.S. cities and to examine the extent to which differences in tax rates and bases are reflected in prices, controlling for other factors...

Estimates the marriage tax by income class (based on OBRA '93 changes in the rate schedule and EITC) using samples of actual tax returns. In 1994, 52 percent of married couples paid a marriage tax of $1,244, while 38 percent received a subsidy of $1,399.