Tax Policy and the Economy, Volume 23

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Tax Policy and the Economy "publishes current academic research findings on taxation and government spending that have both immediate bearing on policy debates and longer-term interest. The articles in Volume 23 address a range of topics, including Social Security, understanding corporate tax losses, the influence of globalization on the design of a tax system, and the question of whether federal provision of goods and services crowds out their provision by lower levels of government or the private sector.