Robert Carroll is a principal with Ernst & Young LLP's Quantitative Economics and Statistics group. Before joining Ernst & Young, he was deputy assistant secretary for tax analysis at the U.S. Treasury Department, a visiting scholar with the Congressional Budget Office, and a senior economist with the President's Council of Economic Advisers. He was also recently on the faculty of American University's School of Public Affairs and a senior fellow with the Tax Foundation. Mr. Carroll has written on a wide variety of tax issues.
Alan D. Viard is a resident scholar at the American Enterprise Institute (AEI). Previously, he was a senior economist at the Federal Reserve Bank of Dallas and an assistant professor of economics at Ohio State University. He has also worked for the Treasury Department's Office of Tax Analysis, the President's Council of Economic Advisers, and the Joint Committee on Taxation. Mr. Viard has written on a wide variety of tax and budget issues.