Depending upon the policy question, research may cover a number of interdisciplinary sources in a number of databases.
Law Reviews may be helpful for current policy dilemnas, as well as the impact, and success or failure, of past actions.
Sources of law reviews are:
Along with the tax databases, which will offer information about proposed tax legislation dealing with policy issues; news sources and business and trade publications will provide additional information. Academic and economic studies frequently look at policy questions dealing with taxes.
You may want to search filings made by public companies with the Securities and Exchange Commission (SEC) for information about their taxes, and disclosures of the impact of pending tax changes or newly enacted laws.
To search SEC filings: