Alex M. Brill is a research fellow at the American Enterprise Institute.Alan D. Viard is a resident scholar at the American Enterprise Institute.

• List of IllustrationsAcknowledgmentsIntroductionChapter 1: What is Excess Burden?Chapter 2: Excess Burden of Wage, Income, and Consumption TaxesChapter 3: Taxation in the United States: An OverviewChapter 4: Issues in U.S. Personal Income TaxationChapter 5: Issues in U.S. Business TaxationChapter 6: Options for Fundamental Tax ReformConclusionSuggested ReadingAbout the Authors

Alex M. Brill is a research fellow at the American Enterprise Institute.Alan D. Viard is a resident scholar at the American Enterprise Institute.

• List of IllustrationsAcknowledgmentsIntroductionChapter 1: What is Excess Burden?Chapter 2: Excess Burden of Wage, Income, and Consumption TaxesChapter 3: Taxation in the United States: An OverviewChapter 4: Issues in U.S. Personal Income TaxationChapter 5: Issues in U.S. Business TaxationChapter 6: Options for Fundamental Tax ReformConclusionSuggested ReadingAbout the Authors

Alex M. Brill is a research fellow at the American Enterprise Institute.Alan D. Viard is a resident scholar at the American Enterprise Institute.

• List of IllustrationsAcknowledgmentsIntroductionChapter 1: What is Excess Burden?Chapter 2: Excess Burden of Wage, Income, and Consumption TaxesChapter 3: Taxation in the United States: An OverviewChapter 4: Issues in U.S. Personal Income TaxationChapter 5: Issues in U.S. Business TaxationChapter 6: Options for Fundamental Tax ReformConclusionSuggested ReadingAbout the Authors