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The tax system profoundly affects countless aspects of private behavior. It is a powerful policy influence on the distribution of income and it is the one aspect of government that almost every cit...
William G. Gale is a vice president and director of the Brookings Institution's Economic Studies program, where he holds the Arjay and Frances Fearing Miller Chair in Federal Economic Policy. He is also founding codirector of the Tax Policy Center, a joint venture of the Brookings Institution and the Urban Institute. Janet Rothenberg Pack is professor of business and public policy and real estate at the Wharton School, University of Pennsylvania.