This volume explores topics relating to tax reform in the United States by presenting varied expert opinions that examine many of the different aspects that comprise these issues. Tax reform refers to the process of changing the way taxes are collected or managed by the government. The...

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 --...