1. The Middle-Class Parent Penalty: Child Benefits in the U.S. Tax Code
David T. Ellwood and Jeffrey B. Liebman
2. The Uneasy Marriage of Export Incentives and the Income Tax
Mihir A. Desai and James R. Hines Jr.
3. The Changing Importance of Income and Payroll Taxes on U.S. Families
Andrew Mitrusi and James M. Poterba
4. Personal Income Taxes and the Growth of Small Firms
Robert Carroll, Douglas Holtz-Eakin, Mark Rider and Harvey S. Rosen
5. Accumulated Pension Collars: A Market Approach to Reducing the Risk of Investment-Based Social Security Reform
Martin Feldstein and Elena Ranguelova
6. Medicare and the Federal Budget: Past Experience, Current Policy, Future Prospects
Mark McClellan