Tax Policy and the Economy publishes current academic research findings on taxation and government spending that have both immediate bearing on policy debates and longer-term interest. Volume 22 includes issues related to savings through tax-deferred retirement programs, consumer choice on high-deductible health plans, financial aid applications and the tax filing process, and recent developments in corporate income tax reform in the European Union and possible implications for the United States.

James M. Poterba is professor of economics and head of the Economics Department at the Massachusetts Institute of Technology, and director of the NBER Public Economics Research Program.