Tax Policy and the Economy, Volume 18

This series presents current academic research in the areas of taxation and government spending. The papers included provide important background information for policy analysis without making specific policy recommendations. Volume 18 continues the series tradition of addressing issues that are relevant to current policy debates as well as to questions of longer-term interest, covering topics that include the tax treatment of assets saved for higher education expenses, the measurement of depreciation allowances, and the mortgage interest subsidy.