| List
of Tables and Figures |
ix
|
Foreword,
by Mortimer M. Caplin
|
xi
|
Preface
|
xiii
|
Acknowledgments
|
xix
|
|
Acronyms |
xxi
|
|
1
|
Introduction |
1
|
|
2
|
What
in the World Is Income? |
20
|
|
3
|
Our
Income Tax System: Accomplishing
Too Little While Attempting Too Much |
34
|
|
4
|
The
Cruellest Month |
52
|
|
5
|
The Untold Story: Congress's Own
Calculation of Its Revenue Losses from
Special Provisions of the Tax Laws |
69
|
|
6
|
Common Ground: Fitting Reforms for
Conservatives and Liberals Alike |
90
|
|
7
|
Discovering the Values of Our Income Tax Laws |
107
|
|
8
|
Progressive or Flat Rates: Which Are Fairest of Them All? |
128
|
|
9
|
Are We Creatures of Taxation? Demystifying the Effect of Taxes on
Economic Behavior |
154
|
|
10
|
Myths and Realities: Tax Subsidies for
the Family Home |
177
|
|
11
|
The
Troubling Shortfalls and Excesses of
Tax-Subsidized Pension Plans
|
201
|
|
12
|
The
Great Capital Gains Debate |
227
|
|
13
|
Flat Tax
Versus Income Tax |
254
|
|
14
|
Conclusions
and Recommendations |
280
|
