The Senate Finance Committee holds a hearing today on Tax Reform Options: Marginal Rates on High-Income Taxpayers, Capital Gains and Dividends:

• Leonard Burman (Daniel Patrick Moynihan Professor of Public Affairs, Maxwell School, University of Syracuse)
• Stephen Entin (President, Institute for Research on the Economics of Taxation)
• Dennis Mehiel (Chairman, U.S. Corrugated, Inc.)
• Bill Rys (Tax Counsel, National Federation of Indpendent Business)

In connection with the hearing, the Joint Committe on Taxation has released Federal Tax Treatment of Individuals (JCX-43-11) (41 pages):

This document … provides a summary of the present law Federal income and employment tax rules applicable to individuals and a discussion of relevant background economic data.