(Harvard University Press) This book offers an in-depth introduction to taxation and fiscal policy. Divided in two parts, the first delves into the tax-reform debate while the second part focuses on fiscal topics such as fiscal federalism, corporate finance, and fiscal language. Shaviro is the Wayne Perry Professor of Taxation at New York University School of Law. Auerbach is the Robert D. Burch Professor of Economics and Law at University of California, Berkeley.