This nation employs several methods for taxing capital income, both at the individual and the corporate level.  There is a massive economic literature that documents strong theoretical and empirical support for the United States to reduce its capital taxes

The following is a summary highlighting testimony by AEI Director of Economic Policy Studies Kevin Hassett to the Joint Economic Committee at a hearing entitled "How the Taxation of Capital Affects Growth and Employment."

Sound retirement security policy for future retirees requires planning. Workers need to be engaged; employers need to be responsible; and policymakers must ensure that pension law, tax law, and the Social Security system operate in a manner that promotes opportunities for private saving, appropriate retirement asset management, and sustainability and predictability.

Changes in Social Security policy have reduced the willingness of employers to provide accommodations and rehabilitation and their workers to seek them by making access to DI benefits much easier for workers and failing to make their employers more directly pay for their movement onto the rolls.

Economists Pia Orrenius and Madeline Zavodny will present their proposal for an employment-based immigration policy.