Tax Policy and the Economy

This NBER series presents current academic research in the areas of taxation and government spending. The papers included provide important background information for policy analysis without making specific policy recommendations.Volume 17 continues the series tradition of addressing topics that are relevant to current issues as well as longer-range concerns, with topics that include the fiscal implications of the No Child Left Behind Act, the 2001 Tax Rebate, and the tax burdens of multinational corporations.