Few issues in tax policy are as divisive as the capital gains tax. Should capital gains--the increase in value of assets such as stocks or businesses--be taxed

In this book, Leonard E. Burman cuts through the political rhetoric to present the facts. He explains the complex rules that govern the taxation of capital gain

Our tax system is a mess. And the reason for that mess is, our tax system is incoherent. A well-designed tax system is like a good jigsaw puzzle: all the pieces

Of current theories of the incidence of the major state and local taxes, assessment of the capacity of state and local governments to carry their debt burdens,

In Outlaw Paradise, the author argues that countries become tax havens as a conscious economic development strategy. These countries do not have the natural res