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The enthusiasm for the latest round of tax changes is hard to fathom. Tax "reform" has become an almost annual part of U.S. politics, as legislation is routinely bought and sold for the benefit of private rather than public interest. The 1986 episode was no different, and there is no reason to believe that the changes will last long.  相似文献   

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In a recent article in this Review and previous work, Wolff calculates household wealth embodied in (current and/or future) pension and social security benefits. The valuation in intended to be based on expected discounted income flows. However, the formulae Wolff uses are not the correct ones.  相似文献   

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