Tax Policy and the Economy, Volume 11

This series presents recent research on the effects of taxation on economic performance and analyses of the effects of potential tax reforms. The research results appear in a form that is accessible to tax practitioners and policymakers. Topics in this volume include an evaluation of Medicaid in the 1980s, medical savings accounts, comparative tax burdens under the existing income tax and a national retail sales tax, implications of a broad-based consumption tax, and mandated community-rated health insurance.