This PDF is a selection from an out-of-print volume from the National Bureau of Economic Research Volume Title: Tax Policy and the Economy, Volume 5 Volume Author/Editor: David Bradford, editor Volume Publisher: The MIT Press Volume ISBN: 0-262-02295-8 Volume URL: http://www.nber.org/books/brad91-1 Conference Date: November 13, 1990 Publication Date: January 1991 Chapter Title: Front matter, table of contents Chapter Author: David F. Bradford Chapter URL: http://www.nber.org/chapters/c11265 Chapter pages in book: (p. -15 - -8)
lax 5 1991 Policy andthe Economy National Bureau of Economic Research Edited by David Bradford The Role of Tax Rules in the Recent Restructuring of U.S. Corporations Taxation and the Cost of Capital Generational Accounts NBER The Incidence of Mandated Employer-Provided Insurance Is the Gasoline Tax Regressive? MIT Press
TAX POLICY AND THE ECONOMY 5 edited by David Bradford National Bureau of Economic Research The MIT Press, Cambridge, Massachusetts
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CONTENTS Introduction: David Bradford vii Acknowledgments xiii THE ROLE OF TAX RULES IN THE RECENT RESTRUCTURING OF U.S. CORPORATIONS 1 Myron S. Scholes and Mark A. Wolfson TAXATION AND THE COST OF CAPITAL: THE "OLD'' VIEW, THE "NEW" VIEW, AND ANOTHER VIEW 25 Hans-Werner Sinn GENERATIONAL ACCOUNTS: A MEANINGFUL ALTERNATIVE TO DEFICIT ACCOUNTING 55 Alan J. Auerbach, Jagadeesh Gokhale, and Laurence J. Kotlikoff THE INCIDENCE OF MANDATED EMPLOYER-PROVIDED INSURANCE: LESSONS FROM WORKERS' COMPENSATION INSURANCE 111 Jonathan Gruber and Alan B. Krueger IS THE GASOLINE TAX REGRESSIVE? 145 James M. Poterba