3. Taxation and Human Capital

Kapitel in diesem Buch

1. Frontmatter i
2. CONTENTS v
3. PREFACE vii
4. INTRODUCTION 1
5. PART I. EXPANDING THE TAX DISCOURSE: NEW WAYS TO THINK ABOUT WEALTH, INCOME , RACE, AND GENDER
6. 1. Fiction in Tax 25
7. 2. The Marriage Bonus/Penalty in Black and White 45
8. 3. Taxation and Human Capital 58
9. 4. How Government Tax and Housing Policies Have Racially Segregated America 80
10. PART II. CHALLENGING TAX TRADITIONS: THE BIAS OF THE INVESTMENT/CONSUMPTION DICHOTOMY
11. 5. Acknowledging Workers in Definitions of Consumption and Investment 119
12. 6. Shifting from an Income Tax to a Consumption Tax 146
13. 7. Consumption in Business/Investment at Home 170
14. PART III. RETHINKING DEVELOPMENT: OLD PRACTICES, OLD RULES, NEW WORLD
15. 8. Economic Development 197
16. 9. Transforming the Unilateralist into the Internationalist 214
17. 10. The Future of Deferral 233
18. PART IV. IMPLEMENTING SUBSIDIES: TAX RELIEF FOR SAVERS AND FOR WORKERS
19. 11. The American Dream Savings Account 253
20. 12. Simplification for Low-Income Taxpayers 277
21. 13. The Uncertain Fate of the Earned Income Tax Credit Program 297
22. 14. Welfare Reform, the Child Care Dilemma, and the Tax Code 322
23. CONTRIBUTORS 347
24. INDEX 353