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  1. Where Did the Revenues Go? Or What Goes Up…

    by Weiner, David

  2. The Persistence of Individual and Corporate Capital Gains and Losses*

    by Bull, Nicholas, Cilke, James, Giosa, Christopher P., and Larson, C. Erik

  3. Budget Rules

    by Penner, Rudolph G. and Steuerle, C. Eugene

  4. History and Evaluation of the Unfunded Mandates Reform Act

    by Gullo, Theresa

  5. Is No Child Left Behind an Un (Or Under) Funded Federal Mandate? Evidence From Texas

    by Imazeki, Jennifer and Reschovsky, Andrew

  6. Jousting With Rent Seekers: Bruce Davie and Tax–Exempt Bonds*

    by Zimmerman, Dennis

  7. The Costs of State-Sponsored Terrorism: The Example of the Barbary Pirates

    by Woodward, G. Thomas

  8. Searching for Structure in the Federal Excise Tax System: An Excise Tax Expenditure Budget

    by Oldenski, Lindsay

  9. Deferring Income in Employer–Sponsored Retirement Plans: The Dynamics of Participant Contributions

    by Smith, Karen E., Johnson, Richard W., and Muller, Leslie A.

  10. Distributional Effects of Defined Contribution Plans and Individual Retirement Arrangements

    by Burman, Leonard E., Gale, William G., Hall, Matthew, and Orszag, Peter R.

  11. Pension Reform and Saving

    by Bosworth, Barry and Burtless, Gary

  12. Corporate Tax Avoidance and the Properties of Corporate Earnings

    by Plesko, George A.

  13. Lost in Translation: Detecting Tax Shelter Activity in Financial Statements

    by McGill, Gary A. and Outslay, Edmund

  14. The Evolving Schedule M–3: A New Era of Corporate Show and Tell?

    by Boynton, Charles and Mills, Lillian

  15. Issues in International Tax Policy*

    by Gravelle, Jane G.