Volume 26, Number 2 (Summer 1988)

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Towards Longer Time Horizons in Personal Taxation

David Sewell

235

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Considerations for the Tax Mix

Bob Hamilton, Chun-Yan Kuo, and Satya N. Poddar

259

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The Impact of Changing Perceptions of Social Equity on Tax Policy: The Marital Tax Unit

Jack R. London

287

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Taxing Corporate Income in the U.S. Twenty Years after the Carter Commission Report: Integration or Disintegration?

Alvin C. Warren Jr.

313

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Politics, the Deficit and Tax Reform

David A. Wolfe

347

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Equity and Neutrality in the International Taxation of Capital

Lorraine Eden

367

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The Structure of the Sieve: Political Economy in the Explanation of Tax Systems and Tax Reform

Stanley L. Winer and Walter Hettich

409

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Should the Current Tax-Transfer System be Replaced by a Flat-Rate Income Tax?

Bernard Fortin

423