Tax Policy and the Economy

The Tax Policy and the Economy series presents new research bearing on the economic effects of taxation on economic performance and analysis of the effects of potential tax reforms. Results of research are presented in a timely and accessible fashion and will be of interest to tax practitioners and those involved in formulating tax policy. Contents Alternatives to Traditional IRAs: Floors and Ceilings in Saving Incentives, B. Douglas Bernheim * New Evidence on the Incentive Effects of R&D Tax Credits, Bronwyn H. Hall * Interindustry Subsidies and the Unemployment Insurance Payroll Tax, Bruce D. Meyer * What Do We Know About Enterprise Zones? Leslie E. Papke * Understanding the Widening Income Distribution of the 1980s, James M. Poterba and Daniel R. Feenberg