Intro -- Contents -- Contributors -- List of Figures -- List of Tables -- Foreword by James A. Baker III -- Preface -- Introduction: Is It Time for Fundamental Tax Reform? -- I Overviews -- 1 Tax Reform in the Twenty-first Century -- 2 Simplifying Assumptions: How Might the Politics of...

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 --...