This series presents recent research on the effects of taxation on economic performance and analyses of the effects of potential tax reforms. The research results appear in a form that is accessible to tax practitioners and policymakers. Topics in this volume include an evaluation of Medicaid in the 1980s, medical savings accounts, comparative tax burdens under the existing income tax and a national retail sales tax, implications of a broad-based consumption tax, and mandated community-rated health insurance.
Contributors: David Bradford, Matthew Eichner, Daniel Feenberg, William Gentry, Jonathan Gruber, R. Glenn Hubbard, Mark McClellan, Andrew Mitrusi, James Poterba, David Wise.
Tax Policy and the Economy series
About the Editor
James M. Poterba is Mitsui Professor in the Department of Economics at MIT. He has been Director of the NBER Public Economics Research Program since 1991 and has edited volumes 6-20 of Tax Policy and the Economy.