Key Points Tax-Cruncher is a new open-source project for analyzing how tax policy affects taxpayer finances and incentives. Tax-Cruncher allows policymakers, researchers, and everyday taxpayers to ...

This course provides an introduction to tax policy using a variety of disciplinary perspectives including economics, philosophy, and political science, as well as law. It addresses questions such as: ...

The taxation of proceeds from a sale of a medical practice depends on, among other things, whether the entity that owns the practice is a C corporation, an S corporation or a partnership.

High taxes on the rich will necessitate further taxation of the middle class. A look at history shows that the original designers of our income tax system understood this reality all too well.

Reliable estimates of how tax incentives affect behavior are an essential input into the formation of tax policy. However, one encounters a number of difficult econometric problems in estimating the ...