1. Front matter, "Taxes and Capital Formation": Martin Feldstein (p. -14 - 0) (bibliographic info) (download)

2. I Individual Research Projects: (p. 1 - 2) (bibliographic info) (download)

3. Individual Retirement Accounts and Saving: David A. Wise (p. 3 - 16) (bibliographic info) (download)

4. Rates, Realizations, and Revenues of Capital Gains: Lawrence B. Lindsey (p. 17 - 26) (bibliographic info) (download)

5. Corporate Capital Budgeting Practices and the Effects of Tax Policies on Investment: Lawrence H. Summers (p. 27 - 36) (bibliographic info) (download)

6. The Tax Treatment of Structures: James R. Hines, Jr. (p. 37 - 50) (bibliographic info) (download)

7. Tax Reform and the Slope of the Playing Field: Patric H. Hendershott (p. 51 - 62) (bibliographic info) (download)

8. Tax Rules and Business Investment: Martin Feldstein (p. 63 - 72) (bibliographic info) (download)

9. Tax Policy and the International Location of Investment: Michael J. Boskin (p. 73 - 82) (bibliographic info) (download)

10. II Summaries of Additional Studies: (p. 83 - 84) (bibliographic info) (download)

11. Anticipated Tax Changes and the Timing of Investment: Alan J. Auerbach and James R. Hines, Jr. (p. 85 - 92) (bibliographic info) (download)

12. Tax Asymmetries and Corporate Income Tax Reform: Saman Majd and Stewart C. Myers (p. 93 - 96) (bibliographic info) (download)

13. Consumer Spending and the After-Tax Real Interest Rate: N. Gregory Mankiw (p. 97 - 100) (bibliographic info) (download)

14. The Impact of Fundamental Tax Reform on the Allocation of Resources: Don Fullerton and Yolanda Kodrzycki Henderson (p. 101 - 104) (bibliographic info) (download)

15. The Value-added Tax: A General Equilibrium Look at Its Efficiency and Incidence: Charles L. Ballard, John Karl Scholz, and John B. Shoven (p. 105 - 108) (bibliographic info) (download)

16. The Cash Flow Corporate Income Tax: Mervyn A. King (p. 109 - 110) (bibliographic info) (download)

17. Contributors: (p. 111 - 112) (bibliographic info) (download)

18. Author Index: (p. 113) (bibliographic info) (download)

19. Subject Index: (p. 114 - 118) (bibliographic info) (download)