Taxing capital income / edited by Henry J. Aaron, Leonard E. Burman and C. Eugene Steuerle.

Format:

Book

Contributor:

Aaron, Henry J.

Burman, Leonard.

Steuerle, C. Eugene, 1946-

Language:

English

Subjects (All):

Capital levy--United States.

Capital levy.

Taxation--United States.

Taxation.

United States.

Physical Description:

xxvii, 336 pages ; 23 cm

Place of Publication:

Washington, D.C. : Urban Institute Press, [2007]

Contents:

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.

Notes:

Includes bibliographical references and index.

ISBN:

0877667373

9780877667377

OCLC:

85766068