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Tax Policy and the Economy

The Tax Policy and the Economy series presents new research bearing on the economic effects of taxation on economic performance and analyzing the effects of potential tax reforms.

Recent academic research findings on topics relating to taxation and social insurance policy, including the implicit tax imposed by Medicaid on private long-term care insurance benefits, an alternative system of unemployment insurance, and federal energy tax policy.

This series presents recent research on the effects of taxation and government expenditure programs 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 labor 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.

The study of mental representation is a central concern incontemporary cognitive psychology. Knowledge, Concepts, and Categories is unusual in that it presents key conclusions from across the different subfields of cognitive psychology.