Table of Contents

Table of Contents

Preface

Chapter 1. The Potential Federal Tax Implications of United States v. Windsor (Striking Section 3 of the Defense of Marriage Act (DOMA): Selected Issues
Margot L. Crandall-Hollick, Molly F. Sherlock and Carol A. Pettit

Chapter 2. Effects of a Carbon Tax on the Economy and the Environment
Terry Dinan

Chapter 3. The Distribution of Major Tax Expenditures in the Individual Income Tax System
Edward Harris and Joshua Shakin

Chapter 4. Corporate Income Tax: Effective Tax Rates Can Differ Significantly from the Statutory Rate
United States Government Accountability Office

Chapter 5. Appraised Values on Tax Returns: Burdens on Taxpayers Could Be Reduced and Selected Practices Improved
United States Government Accountability Office

Index