" The ever-changing field of education gives us an idea of how results from k-12 not only
affect higher education but also US society. Balancing theory, research, and practical …

State and Local Public Finance provides a comprehensive and sophisticated analysis of
state and local government public finance practices and issues, using the basic tools of …

C. Eugene Steuerle, one of the country's most influential economists, offers an insider's look
at tax policy based on a quarter century of working with officials of all political stripes …

When Judge Learned Hand observed:" Any one may so arrange his affairs that his taxes
shall be as low as possible; he is not bound to choose that pattern which will best pay the …

This paper examines individual tax morale in Russia before and after the introduction of flat
tax reform in 2001. The World Values (WVS) and European Values Survey (EVS) are used …

This paper addresses issues relating to the establishment and financial management of
extrabudgetary funds (EBFs), a large group of government entities that on average accounts …

In theory, monetary policies that target the price level, as opposed to the inflation rate,
should be highly effective at stabilizing the economy and avoiding deflation in the presence …

This paper investigates the factors that determine tax evasion in Ghana using time series
data covering the period 1970-2010. Employing the currency demand approach, we …

In 2006, Alaskans voted to pass an initiative, Ballot Measure 2, which, among several
provisions, levied a head tax on every visiting cruise ship passenger per voyage. Money …

Tax rate schedules typically do not take into account the age of the taxpayer or the
taxpayer's pattern of earnings over time. 1 Instead, they work from a snapshot-the taxpayer's …