This series presents research on the effects of taxation on economic performance and analyses of the effects of potential tax reforms. The research results appear in a form that is accessible to tax practitioners and policymakers. Topics in this volume include: Medicare reform; taxation and telecommunications; tax incentives for higher education; incentive effects of the Earned Income Tax Credit; the Social Security Earnings Test and the labour supply of older men; tax rate flexibility in consumption tax systems; fundamental tax reform and corporate finance; business transition issues in fundamental tax reform; and the effect of a consumption tax on the interest rate. Contributors to this text include: David Bradford; David Cutler; Chris Edwards; Martin Feldstein; Leora Friedberg; William Gentry; Jerry Hausman; Jeffrey Liebman; and Mel Schwartz.