Explain the Haig-Simons Definition of Income.

1.    Tax Burden measured using Current versus Lifetime Incomes – Which measure is typically more progressive and why?

2.    Explain the Haig-Simons Definition of Income.

3.    Which of the following income items would be included in the Haig-Simons definition of comprehensive income: Pell Grant money to students, tuition scholarships granted to students by colleges and universities, employee health care premiums paid by employers, Disability benefits, unemployment insurance, social security benefits, net proceeds from selling a Leonardo da Vinci painting, employee health insurance premiums paid by employers? (Name an item of income currently not taxed that Haig Simons would consider part of a per son’s income.)

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