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The burden of German unification: a generational accounting approach
An assessment of the generational stance of postunification German fiscal policy and an estimate of the burden of unification-related fiscal measures on West German generations, finding that future generations will bear much larger lifetime net tax burdens than current newborns.
Simulating U.S. tax reform
A presentation of a large-scale, dynamic simulation model for comparing the equity, efficiency, and macroeconomic effects of five alternatives to the current U.S. federal income tax: a proportional income tax, a proportional consumption tax, a flat tax, a flat tax with transition relief, and a progressive variant of the flat tax called the "X tax."
Assessing fundamental tax reform
A look at how some basic tax reform proposals stack up against four, sometimes competing, requirements laid out by President Clinton in a December 1997 speech: Is the proposal fiscally responsible? Will it be good for the economy? Will it lead to a simpler tax system? And finally, is it fair to all Americans?