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35 Tax Pol'y & Econ. i (2021)

handle is hein.journals/txpeco35 and id is 1 raw text is: Contents Acknowledgments xi Introduction xiii Robert A. Moffitt 1 Designing, Not Checking, for Policy Robustness: An Example with Optimal Taxation 1 Benjamin B. Lockwood, Afras Sial, and Matthew Weinzierl 2 Estimating the Costs of Filing Tax Returns and the Potential Savings from Policies Aimed at Reducing These Costs 55 Youssef Benzarti 3 Employment Effects of the Earned Income Tax Credit: Taking the Long View 87 Diane Whitmore Schanzenbach and Michael R. Strain 4 The Structure of Business Taxation in China 131 Zhao Chen, Yuxuan He, Zhikuo Liu, Juan Carlos SuArez Serrato, and Daniel Yi Xu 5 The Effects of the Affordable Care Act on the Near Elderly: Evidence for Health Insurance Coverage and Labor Market Outcomes 179 Mark Duggan, Gopi Shah Goda, and Gina Li 6 How Would Medicare for All Affect Health System Capacity? Evidence from Medicare for Some 225 Jeffrey Clemens, Joshua D. Gottlieb, and Jeffrey Hicks

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