Individual and Consumption Taxes

The Regressivity of Sin Taxes: The Lifetime Tax Burden of Taxes on Alcohol and Cigarettes

November 1, 1997

Impact of Virginia’s Gubernatorial Personal Property Tax Relief Plans Vary Widely by Locality

October 1, 1997

Latest Tax Data Shows Top 1% Paying Over 30% of Total Federal Individual Income Taxes

October 1, 1997

Bottom Line on the Taxpayer Relief Act of 1997

September 1, 1997

Income and the Art of Tax Distribution Analysis

August 1, 1997

The Use and Abuse of Excise Taxes

May 1, 1997

Excise Taxes and Sound Tax Policy

May 1, 1997

The Popular Definition of Income and Its Implications for Tax Policy

March 1, 1997

The Concept of Income Revisited: An Investigation into the Double Taxation of Saving

February 1, 1997

Tax Reform and Excise Tax Policy Fundamentals Conference Proceedings

January 10, 1997

Tax Differentials on the Interstate Smuggling and Cross-Border Sales of Cigarettes in the United States

October 1, 1996

A Half Century of Small Business Federal Income Tax Rates and Collections

October 1, 1996

The Flat Tax and Housing Values

May 1, 1996

Analysis and Summary of the National Retail Sales Tax Act of 1996

March 1, 1996

Growth of the Earned Income Tax Credit

September 1, 1995

Issues in the Indexation of Capital Gains

April 1, 1995

Capital Gains Taxation and Small Business House Small Business Committee Testimony

March 1, 1995

50 Years of the Federal Capital Gains Tax Burden

March 1, 1995

The Gift and Estate Tax and Economic Performance

February 1, 1995

The Contract with America and Tax Reform

January 11, 1995