Front matter: Lawrence H. Summers (p. -11 - -6) (bibliographic info) (download)

Introduction, acknowledgment: Lawrence H. Summers (p. -5 - 0) (bibliographic info) (download)

1. Why Have Corporate Tax Revenues Declined?: Alan J. Auerbach, James M. Poterba (p. 1 - 28) (bibliographic info) (download)

2. The Tax Consequences of Share Repurchases and Other Non-Dividend Cash Payments to Equity Owners: John B. Shoven (p. 29 - 54) (bibliographic info) (download)

3. Amnesty, Enforcement, and Tax Policy: Herman B. Leonard, Richard J. Zeckhauser (p. 55 - 86) (bibliographic info) (download)

4. The 1983 Increase in the Federal Cigarette Excise Tax: Jeffrey E. Harris (p. 87 - 112) (bibliographic info) (download)

5. Does the Estate Tax Raise Revenue?: B. Douglas Bernheim (p. 113 - 138) (bibliographic info) (download)

6. Social Security and the American Family: Michael J. Boskin, Douglas J. Puffert (p. 139 - 159) (bibliographic info) (download)