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1 i (2009)

handle is hein.amenin/aeiacjv0001 and id is 1 raw text is: TAX POLICY EDITED BY ALAN D. VIARD The American tax system stands at a crossroads. In addition to longstanding arguments over the tax code and budget deficits, there are new concerns raised by Washington's expensive plan to repair the troubled economy, proposals to address global warming, and the scheduled expiration of the 2001 and 2003 tax cuts at the end of 2010. As they make pivotal decisions on these issues, what lessons can the Obama administration and the new Congress draw from analysis of past experience? Tax Policy Lessons from the 2000s brings together the most up-to-date research available on tax policy with trenchant analysis by America's leading economists. The authors explore the role taxes should play in setting environ- mental policy; the effect of tax rate increases on labor supply and reported taxable income; the economic impact of deficit-financed tax reductions; and the effect of the tax system on businesses' financial and investment decisions. During the 2000s, economists gained many valuable insights about how taxes affect economic behavior. Drawing on a decade's worth of theoretical models, statistical studies, and observations, the authors provide a map of the progress that has been made and the work that is yet to be done. This volume is an invaluable guide for policymakers facing important decisions about environmental taxation, marginal tax rates, dividend taxation, and the taxation of business investment. Alan D. Viard is a resident scholar at the American Enterprise Institute. Contributors: Alan J. Auerbach, Steven J. Davis, Dhammika Dharmapala, John W. Diamond, Nada Eissa, Daniel Feenberg, Seth H. Giertz, Kevin A. Hassett, Laurence J. Kodikoff, Gilbert E. Metcalf, Douglas A. Shackelford, Matthew D. Shapiro, Alan D. Viard, and Roberton C. Williams III. oAmerican Enterprise Institute for Public Policy Research 1150 Seventeenth Street, N.W. Washington, D.C. 20036 Cover image 0 Getly Images/Digital Vision/Adam Gault PUBLIC POLICY $25.00 ISBN-13: 78-0-8447-4278-6 ISBN 10: 0 -447 47- 3 9 1 1 4 52500 19 78084I4 74 2786 , ALAN J. AUERBACH STEVEN J. DAVIS DHAMMIKA DHARMAPALA JOHN W. DIAMOND NADA EISSA DANIEL FEENBERG SETH H. GIERTZ KEVIN A. HASSETT LAURENCE J. KOTLIKOFF GILBERT E. METCALF DOUGLAS A. SHACKELFORD MATTHEw D. SHAPIRO ALAN D. VIARD ROBERTON C. WILLIAMS III

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