This volume is part of a multiyear research program on Behavioral Responses to Taxation that is being conducted under the auspices of the National Bureau of Economic Research (NBER). This project draws together researchers with a wide range of interests in tax policy issues. The development and mainte- nance of the NBER TAXSIM program, a detailed computer algorithm for com- puting household tax liabilities under actual and various alternative tax re- gimes, is one of the centerpieces of this research project. Many of the research studies.
