著者紹介

内容

目次

1. Introduction Joel Slemrod; 2. Trends in Federal tax progressivity,1980-1993 Richard Kasten, Frank Sammartino and Eric Toder; Comments WilliamG. Gale; 3. The lifetime incidence of state and local taxes: measuringchanges during the 1980s Gilbert Metcalf; Comments Robert P. Inman; 4. Trendsin income inequality: the impact of, and implications for, tax policy Lynn A.Karoly; Comments David M. Cutler; 5. The efficiency cost of increasedprogressivity Robert K. Triest; Comments Gary Burtless; 6. On the high-incomeLaffer curve Joel Slemrod; Comments C. Eugene Steuerle; 7. Tax progressivityand household portfolios: descriptive evidence from the surveys of consumerfinances John Karl Scholz; Comments Roger H. Gordon; 8. Progressivity ofcapital gains taxation with optimal portfolio selection Michael Haliassos andAndrew B. Lyon; Comments James M. Poterba; 9. Perceptions of fairness in thecrucible of tax policy Steven M. Sheffrin; Comments Jane G. Gravelle; 10.Progressive taxation, equity and tax design Richard A. Musgrave; Index.