The rich, the poor, and the taxes they pay -- Who paid the taxes, 1966-85 -- The personal income tax -- Comprehensive income tax reform -- Erosion of the individual income tax -- The comprehensive income tax concept -- Tax reform in the United States -- The family -- Capital gains and losses --...

Introduction -- Acknowledgments -- Do we tax capital income? -- Does the United States tax capital income? / Joel Slemrod -- Comment / Reed Shuldiner -- Comment / Jane Gravelle -- Should we tax capital income? -- Should capital income be subject to consumption-based taxation? / George Zodrow --...