NBER Working Paper No. 22303
---- Acknowledgments ----
This paper was written for the 2015 Conference on the Economics of Tax Policy, sponsored by the Robert D. Burch Center at the University of California-Berkeley, the Penn Wharton Public Policy Initiative, and the Urban-Brookings Tax Policy Center. I am grateful to Alan Auerbach, Don Fullerton, and participants at the conference for their comments and suggestions. The views expressed herein are those of the author and do not necessarily reflect the views of the National Bureau of Economic Research.