1. Florida State University College of Law Research Center Tax Policy Research Mary M. McCormick Ass’t. Director for Public Services Florida State University College of Law Research Center Fall 2008

2. Literature Review, Pre-emption Check, Academic Articles Florida State University College of Law Research Center

8. Percent VAT Rate (2005) VAT Revenues as a Percentage of GDP (2005) VAT Revenues as a Percentage of Total Tax Revenues (2001) The VAT generates substantial revenues in the countries the WSJ praises and helps make their low income tax rates possible. Yes to Low Income Taxes and No to the VAT??? In the Real World, Countries with Low Income Tax Rates have VATs Source: OECD Data (2005)

9. Florida State University College of Law Research Center

32. Tax Policy Web Sites

33. Florida State University College of Law Research Center

37. Expanding Your Research Florida State University College of Law Research Center

38. Burman, Leonard E., William G. Gale, and David Weiner. "The Taxation of Retirement Savings: Choosing Between Front-Loaded and Back-Loaded Options." N ATIONAL T AX J OURNAL 54 No. 3 (September, 2001): 689-702. Is there a better citation?

39. Florida State University College of Law Research Center

43. Statistics

44. Florida State University College of Law Research Center