Cover; Half Title; Title; Copyright; Dedication; Contents; List of Tables; List of Figures; Foreword; Introduction; Part One. Distribution of Tax Burdens; 1. The Rich, the Poor, and the Taxes They Pay; 2. Who Paid the Taxes, 1966-85?; Part Two. Individual Income Taxation; 3. The Personal Income Tax; 4. Comprehensive Income Tax Reform; 5. Erosion of the Individual Income Tax; 6. The Comprehensive Income Tax Concept; Part Three. Tax Issues; 7. The Family; 8. Capital Gains and Losses; 9. Adjustidg for Inflation; 10. Consumption Expenditure Tax; 11. Value-Added Tax; 12. Estate Taxes
13. Implementing Tax-Based Incomes PoliciesPart Four. Financing a Federal System; 14. Intergovernmental Fiscal Relations; 15. State-Local Finance Beyond Revenue Sharing; Part Five. Income Maintenance; 16. Is a Negative Income Tax Practical?; 17. The New Jersey Negative Income Tax Experiment; Part Six. Social Security; 18. The Objectives of Social Security; 19. Evaluation of the US Social Security System; Part Seven. Foreign Tax Systems; 20. Taxation in Japan; 21. Taxation in Great Britain; 22. Implications of International Tax Trends; Acknowledgements; Index
