Why Consider Opposing Viewpoints? 11
Introduction 14
Chapter 1 Is the Current US Tax System Working?
Chapter Preface 18
1 Americans Are Overtaxed Doug Bandow 20
2 US Taxes Pay for Programs with Broad Public Support Michael Linden Michael Ettlinger 26
3 American Taxpayers Are Facing a Tax Crisis Pamela Villarreal D. Sean Shurtleff 31
4 There Are Many Myths About the US Tax System Roberton Williams Rosanne Altshuler 38
Periodical Bibliography 45
Chapter 2 Is the Current US Tax System Fair for Rich and Poor?
Chapter Preface 47
1 Taxing the Rich Heavily Is Necessary Robert Parry 49
2 Taxing the Rich Heavily Is Not Good Policy Curtis S. Dubay 57
3 Tax Cuts for the Rich Should End Chuck Marr Gillian Brunei 69
4 Tax Cuts for the Rich Benefit Both Rich and Poor: National Center for Policy Analysis 78
5 Low-Income Families Pay Too Little in Taxes Ari Fleischer 85
6 Low-Income Families Do Not Pay Too Little in Taxes Leonard E. Burman 92
Periodical Bibliography 96
Chapter 3 What Particular Taxes Should Be Enacted or Repealed?
Chapter Preface 98
1 The Alternative Minimum Tax Should Be Repealed Chris Edwards 100
2 The Alternative Minimum Tax Should Not Be Repealed Aviva Aron-Dine 106
3 A Value-Added Tax Is Necessary Clive Crook 115
4 A Value-Added Tax Would Be Bad for America Daniel J. Mitchell 122
5 The Estate Tax Should Be Repealed Permanently Arthur B. Laffer 126
6 The Estate Tax Should Not Be Repealed Americans for a Fair Estate Tax 133
Periodical Bibliography 139
Chapter 4 How Should the US Tax System Be Reformed?
Chapter Preface 141
1 A Flat Tax Should Replace the Current System Daniel J. Mitchell 143
2 A Flat Tax Should Not Replace the Current System Holley Ulbrich 153
3 A Single Rate, Federal Sales Tax Is the Best Tax System: Americans For Fair Taxation 157
4 A Single Rate, Federal Sales Tax Is Not the Best System Laurence M. Vance 167
5 The Tax System Should Be More Progressive Robin Blackburn 172
6 The Tax System Should Not Be More Progressive Curtis S. Dubay 183
Periodical Bibliography 190
For Further Discussion 191
Organizations to Contact 193
Bibliography of Books 199
Index 202
