1. The Character and Determinants of Corporate Capital Gains (p. 1-36)
Mihir A. Desai and William M. Gentry
2. How Fast do Personal Computers Depreciate? Concepts and New Estimates (p. 37-79)
Mark E. Doms, Wendy E. Dunn, Stephen D. Oliner and Daniel E. Sichel
3. Tax Policy and Education Policy: Collision or Coordination? A Case Study of the 529 and Coverdell Saving Incentives (p. 81-116)
Susan Dynarski
4. Reported Incomes and Marginal Tax Rates, 1960-2000: Evidence and Policy Implications (p. 117-173)
Emmanuel Saez
5. The (Un)changing Geographical Distribution of Housing Tax Benefits: 1980-2000 (p.175-208)
Todd Sinai and Joseph Gyourko