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 --...

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...

Die Studie bietet einen Überblick über die Entwicklungstendenzen der Steuersysteme ausgewählter OECD-Länder im Verlauf der letzten Jahrzehnte. Die quantitative Entwicklung wird anhand diverser OECD-Statistiken illustriert. Länderkapitel zeichnen die Steuerpolitik nach und arbeiten deren...

Preface -- Introduction -- An overview of the U.S. tax system -- Fairness -- Taxes and economic prosperity -- Simplicity and enforceability -- Elements of fundamental reform -- Consumption tax alternatives -- Starting from here -- A voter's guide to the tax policy debate -- Notes -- References...