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 Comment / Alan Auerbach Should we eliminate taxation of capital income? / Eric Toder and Kim Rueben Comment / David Weisbach Comment / Joe Thorndike Can we tax capital income? Designing an income tax on capital / Edward Keinbard Can income from capital be taxed? An international perspective / Julie Roin Comment / Oosterhuis Tax planning under the flat tax / Michael Schler and Joseph Bankman Comment / Ed Outslay Comment / George Plesko Concluding comments Comment / Henry J. Aaron Comment / C. Eugene Steuerle Comment / Daniel Halperin Appendix: Glossary About the editors About the contributors Index.
Bibliography, etc. Note
Includes bibliographical references and index.