ENCYCLOPEDIA OF TAXATION AND TAX POLICY,

The Urban Institute Press is pleased to announce the release of THE ENCYCLOPEDIA OF TAXATION AND TAX POLICY, edited by Joseph J. Cordes, Robert D. Ebel, and Jane G. Gravelle. This unique reference draws on the expertise of more than 150 contributors from all areas of tax scholarship and practice. Recognizing the powerful role taxes play in society, the editors have structured the book to cover broad tax issues, such as ability to pay, tax evasion, and fairness in taxation, as well as narrower ones, such as the inverse elasticity rule, seigniorage, and capital import neutrality. Moreover, the entries' concise definitions, knowledgeable and clearly written essays, and references to other sources of information are intended to appeal not only to specialists seeking out the thinking of other experts, but to general readers as well. Published in cooperation with the National Tax Association.