18 Tax Policy and the Economy 2004 National Bureau of Economic Research Edited by James M. Poterba The Character and Determinants of Corporate Capital Gains How Fast Do Personal Computers Depreciate? Concepts and New Estimates Tax Policy and Education Policy: Collision or Coordination? A Case Study of the 529 and Coverdell Saving Incentives Reported Incomes and Marginal Tax Rates, 1960–2000: Evidence and Policy Implications NBER The MIT Press The (Un)changing Geographical Distribution of Housing Tax Benefits: 1980–2000 TAX POLICY AND THE ECONOMY 18 TAX POLICY AND THE ECONOMY 18 edited by James M. Poterba National Bureau of Economic Research The MIT Press Cambridge, Massachusetts London, England NBER/Tax Policy and the Economy, Volume 18, 2004 ISSN: 1531-3468 ISBN: Hardcover 0-262-16226-1 ISBN: Paperback 0-262-66184-5 Published annually by The MIT Press, Cambridge, Massachusetts 02142-1407 © 2004 by the National Bureau of Economic Research and the Massachusetts Institute of Technology. All rights reserved. No part of this book may be reproduced in any form by any electronic or mechanical means (including photocopying, recording, or information storage and retrieval) without permission in writing from the publisher. Standing orders/subscriptions are available. Inquiries, and changes to subscriptions and addresses should be addressed to MIT Press Standing Order Department/BB, Five Cambridge Center, Cambridge, MA 02142-1407, phone 617-258-1581, fax 617-253-1709, email
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