Introduction and Summary (R.M. Bird and S. Cnossen). Personal Income Tax Reforms in OECD Member Countries (S. Cnossen and K. Messere). Key Issues in the Reform of Personal Income Taxes (R. Goode; Commentary by H.-W. Sinn). The Choice Between Income and Consumption: Efficiency and Horizontal Equity Aspects (G.R. Zodrow; Commentary by H. Galper; Commentary by M. Rose). Taxation of Labor Income (F. Bourguignon; Commentary by G. Tillman. Commentary by J.M. Ritzen). Implications of Family Sharing for the Design of an Ideal Personal Tax System (M.J. McInytre; Commentary by W. Hettich). The Interrelationship Between Tax and Benefit Systems (J.A. Kay; Commentary by J. Bristow; Commentary by J.M. Ritzen). Capital Income and the Future of the Income Tax (E. Steuerle; Commentary by A.L. Bovenberg; Commentary by C.E. McLure, Jr.). The Personal Income Tax in an Interdependent World (R.M. Bird and C.E. McLure, Jr. Commentary by P.B. Musgrave; Commentary by A.L. Bovenberg). The Positive Political Economy of Income Taxation (W. Hettich and S.L. Winer; Commentary by F. Schneider; Commentary by F. van Winden). References. Index.