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 -- Adjusting for inflation -- Consumption expenditure tax -- Value-added tax …

the presence of adjustment costs -- Grandfather rules and the theory of optimal tax reform -- Consumption tax reform ….) -- The windfall recapture tax : issues of theory and design -- Balancing act: weighing the factors affecting the taxation of …Optimal tax reform : transitional issues in implementing tax reform -- Implementing tax reform -- Optimal tax reform in …