The economies of the United States and Canada are closely linked-trade between the two countries is substantial, their capital markets are highly integrated, and even movement of individual workers be...

The economies of the United States and Canada are closely linked-trade between the two countries is substantial, their capital markets are highly integrated, and even movement of individual workers be...

Roger Gordon Laura Kalambokidis Jeffrey Rohaly Joel Slemrod* Amid the academic debate about whether a tax based on consumption or income is superior, it has long been recognized that the U...