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- Working Paper
This paper considers alternative ways to privatize the U.S. Social Security system. It does so using a new rational-expectations simulation model based on the Auerbach and Kotlikoff (1987) model.
- Working Paper
Equivalence Scales, the Income Distribution, and Federal Taxes
- Working Paper
In this report, we examine the treatment of government in a national retail sales tax, with emphasis on three issues.
- Working Paper
Who Bears the Burden of the Corporate Tax (and Why)?: The Open Economy Case
- Working Paper
Six Tax Laws Later: How Individuals' Marginal Federal Income Tax Rates Changed Between 1980 and 1995
- Working Paper
This paper addresses whether or not TDSP eligibility actually increases measured wealth accumulation.